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BALAJI BLUE METALS vs. THE ASSISTANT COMMISSIONER (ST) KRISHNAGIRI-II CIRCLE & OTHERS
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
K.a. Parthasarathy
N. Chandirasekar
N. Prasad
Res. Counsel
V.prashanth Kiran

Petitioner / Applicant

BALAJI BLUE METALS
Respondent THE ASSISTANT COMMISSIONER (ST) KRISHNAGIRI-II CIRCLE & OTHERS
Court Madras High Court
State

Tamilnadu

Date Apr 30, 2024
Order No.

W. P. Nos. 11897 & 11903 of 2024 and W. M. P. Nos. 12999, 13000, 12992, 12995 & 12997 of 2024

Citation

2024(4) TAXREPLY 10053
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ORDER

COMMON ORDER Assessment orders in respect of two distinct assessment periods are challenged primarily on the ground of breach of principles of natural justice. 2. The petitioner is a partnership firm engaged in stone mining. As a small trader, the petitioner had entrusted the task of filing returns and handling GST compliance to an accountant. The petitioner asserts that he became aware of the impugned assessment orders only in the first week of March 2024. The present writ petitions were filed thereafter. 3. Learned counsel for the petitioner submits that the common issue in respect of these two assessment orders is the mismatch between the GSTR 3B returns filed by the petitioner and the auto-populated GSTR 2A returns. After submitting that the petitioner was unaware of the notices preceding the assessment orders, learned counsel submits that Circular No. 183/15/2022-GST dated 27.12.2022 (Circular No. 183) was issued to prescribe the procedure for dealing with cases rel....

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