32

Reference Number: ZA330221209888L Date: 16/02/2021

To
KANDAPPAN GANESAN
74,SALEM MAIN ROAD,MECHERI,Salem,Tamil Nadu,636453
GSTIN/ UIN :33ALZPG3851H1ZT
Application Reference No. (ARN): AA330121074258K Dated: 29/01/2021

Order for Cancellation of Registration

This has reference to your reply dated 10/02/2021 in response to the notice to show cause dated 29/01/2021
Whereas the undersigned has examined your reply and submissions made at the time of hearing, and is of the opinion that your
registration is liable to be cancelled for following reason(s).
1. The dealer not respond to the SCN and failed to file pending returns

The effective date of cancellation of your registration is 01/08/2017

Determination of amount payable pursuant to cancellation:
Accordingly, the amount payable by you and the computation and basis thereof is as follows:
The amounts determined as being payable above are without prejudice to any amount that may be found to be payable you on
submission of final return furnished by you.
You are required to pay the following amounts on or before failing which the amount will be recovered in accordance with the
provisions of the Act and rules made thereunder.

Head Central Tax State Tax/UT Tax Integrated Tax Cess

Tax 0 0 0 0
Interest 0 0 0 0
Penalty 0 0 0 0
Others 0 0 0 0
Total 0.0 0.0 0.0 0.0
Place: METTUR (C)
Date :16/02/2021

G Thangam
Assistant Commissioner(Circle)
METTUR
Signature Not Verified
Digitally signed by DS GOODS AND
SERVICES TAX NETWORK(4)
Date: 2021.02.16 15:45:36 IST
 33

FORM GST DRC - 01

[See rule 100(2) & 142(1)(a)]

e
Reference No. - ZD3309231492676 Date - 22-09-2023

To

GSTIN/ID: 33ALZPG3851H1ZT

c
Name: KANDAPPAN GANESAN
Address : 74, SALEM MAIN ROAD, MECHERI, Salem, Tamil Nadu, 636453

it
Tax Period : JUL 2017 - MAR 2018 F.Y.- 2017-2018

Act/ Rules Provisions - SECTION 73 [ See rule 142 (1) ]

Section / sub-section under which SCN is being issued - 73

o
Summary of Show Cause Notice

(a) Brief Fact of the Case : On verification and comparing the inward supply details between GSTR2A (i.e. purchases) and GSTR-3B filed by
you it was found that taxable purchases has been made to a tune of Rs. 3385232/- but outward supply was not reported in GSTR-3B for the
year 2017-18. The same has been treated as suppression. Hence it is proposed to assess the value of outward supply based on the cost of
acquisition of Goods as per rule 30 of TNGST/CGST Rules 2017 and tax liability proposed accordingly

(b) Grounds : The difference of turnover proposed 110% of purchase value- Rs.3510334.00/-(as per Rule 30 of CGST and TNGST Rules
2017)

On the basis above information, the difference turnover value of Rs. 3510334.00/- treated as Sales omission.

(c) Tax and other dues :

(Amount in Rs.)
Sr. Tax Turnover Tax Period Act POS (Place of Tax Interest Penalty Fee Others Total
No. Rate Supply)
 34
(%) From To
1 2 3 4 5 6 7 8 9 10 11 12 13

e
1 0 0.00 JUL MAR CGST NA 4,91,447.00 0.00 0.00 0.00 0.00 4,91,447.00
2017 2018
2 0 0.00 JUL MAR SGST NA 4,91,447.00 0.00 0.00 0.00 0.00 4,91,447.00
2017 2018

c
Total 9,82,894.00 0.00 0.00 0.00 0.00 9,82,894.00

it
Show Cause Notice is attached.

Supporting documents attached by officer:

Meger-AC DRC-01 2017-18-14.pdf : DRC-1

14.KANDAPPAN GANESAN 2017-18.pdf : Attachment-1

o
Details of personal hearing and due date to file reply:

Sr. No. Description Particulars

1 Date by which reply has to be submitted 19-10-2023
2 Date of personal hearing 04-10-2023
3 Time of personal hearing 3:41 pm
4 Venue where personal hearing will be held the undersigned at his chamber in office of the Assistant Commissioner (ST), Met tur

Signature
Name: JAYARAMAN SENTHILVEL
Designation: Assistant Commissioner
Jurisdiction: METTUR:SALEM-II:SALEM:Tamil
Nadu
 GOVERNMENT OF TAMIL NADU 35
COMMERCIAL TAXES DEPARTMENT
FORM GST DRC – 01
SECTION 73 [ See rule 142 (1) ]
NOTICE OF TAX ASCERTAINED AS BEING PAYABLE

To: DATED: 22.09.2023.

GSTN : 33ALZPG3851H1ZT/2017-18
LEGAL NAME: KANDAPPAN GANESAN
TRADE NAME : KANDAPPAN GANESAN
ADDRESS : 74, SALEM MAIN ROAD, MECHERI, Salem, Tamil Nadu, 636453 Mobile :
9677309801
SUB: Case Proceeding Ref –GSTN: 33ALZPG3851H1ZT/ 2017-18 NOTICE OF
Liability Under Sec- 73(5) Regarding.
REF: GSTR-3B return filed by you for the year 2017-18
*******
This is to inform that during the scrutiny of the returns for the tax period referred to
above, the following discrepancies were noticed.

On verification and comparing the inward supply details between GSTR2A (i.e.
purchases) and GSTR-3B filed by you it was found that taxable purchases has been made to a
tune of Rs. 3385232/- but outward supply was not reported in GSTR-3B for the year 2017-18.
The same has been treated as suppression. Hence it is proposed to assess the value of
outward supply based on the cost of acquisition of Goods as per rule 30 of TNGST/CGST Rules
2017 and tax liability proposed accordingly as follows;

Sales
Taxable Purchase
Turnover Turnover
Value as per IGST CGST SGST IGST CGST SGST
Reported in difference
GSTR-2A
GSTR-3B
3385232 0 205325 205325 194020 0 12078 12078 3191212

The difference of turnover proposed 110% of purchase value- Rs.3510334.00/-(as per Rule 30
of CGST and TNGST Rules 2017)

On the basis above information, the difference turnover value of Rs. 3510334.00/- treated as
Sales omission. Hence the tax is proposed as below:-
Tax due proposed @ 28%:
CGST 14 % : Rs. 491447.00
SGST 14 % : Rs. 491447.00

Total Tax : Rs. 982894.00

You can pay the tax along with interest u/s 50(1) and Penalty u/s 73 or file your objections if any
against the above proposal with the documentary evidences through your portal before the expiry of notice
time (i.e 19.10.2023). You are also extended an opportunity of being heard in person on 05.10.2023 at
11.00 AM by the undersigned at his chamber in office of the Assistant Commissioner (ST), Mettur or before
the expiry of notice time.

Failure to utilize the personal hearing opportunity to substantiate your claim or furnish documentary
evidences within the above time period will only vitiate the confirmation of the above proposal thereby
warranting necessary action to recover the dues legitimate to the exchequer as per the provisions of the Act
following the procedures laid down under section 73 of the Act.
Digitally signed by SENTHILVEL

Signature : SENTHILVEL Date: 2023.09.20 17:28:22

+05'30'

Name : J.SENTHILVEL.,
Designation : Assistant Commissioner(ST),
Mettur Circle, Mettur.
 Skip to Main Content  A+ A-

36
Goods and Services Tax  KANDAPPAN GANESAN
Government of India, States and Union Territories 33ALZPG3851H1ZT

Dashboard  My Profile

Profile Place of Geocoded Address and Other

Business Places of Contacts Business
Business

GSTIN/UIN Legal Name of Business

33ALZPG3851H1ZT KANDAPPAN GANESAN

Trade Name
ARUN MEDICALS

Centre Jurisdiction State Jurisdiction

CBIC,Zone - State - Tamil Nadu,Division -
CHENNAI,Commissionerate - SALEM,Zone - SALEM-II,Circle -
SALEM,Division - SALEM - II,Range METTUR (Jurisdictional Office)
- METTUR-I RANGE
Date of Registration
01/07/2017

Constitution of Business Taxpayer Type

Proprietorship Composition

GSTIN / UIN Status

Cancelled suo-moto

Compliance Rating Field Visit Conducted?

NA No

Date of Cancellation
01/08/2017

Name of the Proprietor / Director(s) / Partner(s) / Promoter(s)

Nature of Business Activities

Nature Of Core Business Activity

Reason For Cancellation

Quick Links


© 2024-25 Goods and Services Tax Network
37
 38
Neutral Citation No. - 2024:AHC:62048-DB
Court No. - 39

Case :- WRIT TAX No. - 403 of 2024

Petitioner :- M/S Chemsilk Commerce Pvt Ltd

Respondent :- State of U.P. and Another
Counsel for Petitioner :- Shubham Agrawal
Counsel for Respondent :- C.S.C.

Hon'ble Saumitra Dayal Singh,J.

Hon'ble Donadi Ramesh,J.
1. Having heard Shri Shubham Agrawal, learned counsel for the
petitioner and Sri Ankur Agarwal learned Standing Counsel for the
respondents, it remains undisputed that the petitioner's registration
under the UPGST Act, 2017 was cancelled on 6.5.2019 w.e.f.
31.1.2019. It is not the case of the revenue that the said registration
has ever been revived or that the petitioner ever sought revival of
that registration.

2. In view of the above, it does merit acceptance that the petitioner

was not obligated to visit the GST portal to receive the show cause
notices that may have been issued to the petitioner for 2017-18
through e-mode, preceding the adjudication order dated
31.12.2023 passed in pursuance thereto.

3. It is also not the case of the revenue that any physical/offline

notice was issued to or served on the petitioner before the
impugned order came to be passed.

4. In view of peculiar facts noted above, no useful purpose may be

served in keeping the petition pending or calling counter affidavit
at this stage or to relegate the present petitioner to the forum of
alternative remedy.

5. Since essential requirement of rules of natural justice has

remained to be fulfilled, we set aside the order dated 31.12.2023.
 39
The petitioner may treat the said order itself to be the notice and
submit its final reply thereto within a period of four weeks from
today. Subject to such compliance by the petitioner, fresh order
may be passed after affording opportunity of personal hearing, as
expeditiously as possible, preferably within a period of three
months therefrom.

6. Writ petition is accordingly disposed of.

Order Date :- 9.4.2024

SA

(Donadi Ramesh, J.) (S.D. Singh, J.)

Digitally signed by :-
SALMAN ALI
High Court of Judicature at Allahabad
 40

W.P.No.17816 of 2024

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 10.07.2024

CORAM

THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY

W.P.No.17816 of 2024 and

W.M.P.Nos.19571 & 19574 of 2024

Amanullakhan ... Petitioner

-vs-

1. The State Tax Officer,

Amaindakarai Assessment Circle,
Chennai Central, Chennai.

2. The Deputy Commercial Tax Officer,

Amaindakarai Assessment Circle,
Chennai Central, Chennai. ... Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India,

to issue a Writ of Certiorari calling for the records in connection with the

impugned Assessment orders bearing No.ZD331123121808P dated

20.11.2023 for the period December-2017 issued by the 2nd respondent and

the consequential notice for recovery of arrears bearing reference

No.RFN.MA330324089393V, dated 16.03.2024 issued by the 1st

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W.P.No.17816 of 2024

respondent for all the Assessment Orders that are said to have been passed

on 20.11.2023 and 21.11.2023 by the 2nd respondent for the period from

2017-18 and 2018-19 and quash the same.

For Petitioner : Mr.K.Krishnamoorthy

For Respondents : Mr.C.Harsha Raj, AGP (T)

ORDER

In this writ petition, an order in original dated 20.11.2023 is assailed

on the ground that the petitioner did not have a reasonable opportunity to

contest the tax demand on merits. The petitioner states that he was a

registered person under applicable GST enactments. Upon closing the

business, it is stated that the GST registration of the petitioner was

cancelled. In view thereof, the petitioner states that he was not monitoring

the GST portal and was, consequently, unaware of proceedings because the

show cause notice and other communications were only uploaded on the

GST portal.

2. Learned counsel for the petitioner referred to the cancellation of the

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W.P.No.17816 of 2024

GST registration of the petitioner and submitted that the petitioner was

unaware of proceedings after such cancellation since the petitioner had also

ceased to carry on business. On instructions, he submits that the petitioner

agrees to remit 10% of the disputed tax demand as a condition for remand.

3. Mr.C.Harsha Raj, learned Additional Government Pleader, accepts

notice for the respondents. He submits that the impugned order was issued

in compliance with principles of natural justice after issuing a notice in Form

GSTR 3A. Since the petitioner did not file returns in response thereto, he

submits that the respondents were constrained to undertake assessment on

best judgment basis.

4. On perusal of the impugned order, it is clear that notice in Form

GSTR 3A was issued to the petitioner. Since the petitioner failed to respond

thereto or to file returns, the assessment was undertaken on best judgment

basis. By taking into consideration the assertion that the petitioner was

unaware of proceedings on account of his GST registration being cancelled,

the interest of justice warrants reconsideration by putting the petitioner on

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 43

W.P.No.17816 of 2024

terms.

5. For reasons set out above, the impugned order dated 20.11.2023 is

set aside on condition that the petitioner remits 10% of the disputed tax

demand as agreed to within a period of two weeks from the date of receipt of

a copy of this order. The petitioner is permitted to submit a reply to the show

cause notice within the aforesaid period. Upon receipt of the petitioner's

reply and upon being satisfied that 10% of the disputed tax demand was

received, the 2nd respondent is directed to provide a reasonable opportunity

to the petitioner, including a personal hearing, and thereafter issue a fresh

order within a period of three months from the date of receipt of the

petitioner's reply. In view of the assessment order being set aside, the bank

attachment is raised. For the avoidance of doubt, it is made clear that

amounts previously appropriated from the petitioner's bank account and the

above remittance shall abide by the outcome of the remanded proceedings.

6. The writ petition is disposed of on the above terms without any

order as to costs. Consequently, connected miscellaneous petitions are

closed.

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 44

W.P.No.17816 of 2024

10.07.2024

(5/6)
Index : Yes / No
Internet : Yes / No
Neutral Citation: Yes / No

kj

To

1. The State Tax Officer,

Amaindakarai Assessment Circle,
Chennai Central, Chennai.

2. The Deputy Commercial Tax Officer,

Amaindakarai Assessment Circle,
Chennai Central, Chennai.

SENTHILKUMAR RAMAMOORTHY,J

kj

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 45

W.P.No.17816 of 2024

W.P.No.17816 of 2024 and

W.M.P.Nos.19571 & 19574 of 2024

10.07.2024
(5/6)

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 46

W.P.No.24826 of 2024

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated : 02.09.2024

CORAM

THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY

W.P.No.24826 of 2024
& W.M.P.Nos.27180 to 27182 of 2024

M/s.Arumugam Brothers Maligai,

Rep by its Proprietor,
Mr.S.Karthesan,
3, Bajanai Koil Street,
Ernavoor, Chennai 600 057.
... Petitioner

Vs.

1.The Deputy State Tax Officer,

Manali Assessment Circle,
101, 1st Floor, Integrated CT Buildings,
Chennai 600 003.

2.The Assistant Commissioner (ST),

Manali Assessment Circle,
Integrated Commercial Taxes Building,
No.32, Elephant Gate Bridge Road,
Chennai 600 003.

3.The Branch Manager,

HDFC Bank,
No.754, Thiruvottiyur High Road,
Thiruvottiyur, Chennai 600 019.
... Respondents

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W.P.No.24826 of 2024

Prayer:
Writ Petition filed under Article 226 of the Constitution of India
praying to issue a Writ of Certiorari, to call for the impugned proceedings
of the 1st respondent in GSTIN 33CCNPK6533M1Z6/2021-22 dated
20.10.2023 and the connected order passed under Section 74 and the
summary of the order dated 20.10.2023 in Form GST DRC-07 in
Ref.No.ZD331023126623Y and quash the impugned orders as passed
contrary to the provisions of GST Act, 2017 and also against the
principles of natural justice.

For Petitioner : Mr.P.Rajkumar

For Respondent : Ms.K.Vasanthamala,

Government Advocate for R1 & R2

ORDER

This writ petition has been filed challenging the impugned order

dated 20.10.2023 passed by the respondent.

2. Ms.K.Vasanthamala, learned Government Advocate, takes

notice on behalf of the respondents 1 and 2. By consent of the parties, the

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W.P.No.24826 of 2024

main writ petition is taken up for disposal at the admission stage itself.

3. The learned counsel for the petitioner would submit that all

notices/communications were uploaded by the respondent in the GST

portal. Since the petitioner was not aware of the said notices, they failed

to file their reply within the time. Under these circumstances, the

impugned order came to be passed by the respondent without providing

any opportunity of personal hearing to the petitioner. Hence, this petition

has been filed. Further, he requests this Court to lift the bank attachment

and de-freeze the bank account of the petitioner.

4. On the other hand, the learned Government Advocate appearing

for the respondents 1 and 2 would submit that the respondent has

uploaded the notices in the GST Online Portal. But the petitioner failed

to avail the said opportunity. Further, she has fairly admitted that no

opportunity of personal hearing was provided to the petitioner prior to

the passing of impugned order. Therefore, she requested this Court to

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 49

W.P.No.24826 of 2024

remit the matter back to the respondent, subject to the payment of 10%

of the disputed amount by the petitioner.

5. Heard the learned counsel for the petitioner and the learned

Government Advocate for the respondents 1 and 2 and also perused the

materials available on record.

6. In the present case, it appears that no opportunity of personal

hearing was provided to the petitioner prior to the passing of impugned

order. Hence, this Court is of the view that the impugned order was

passed in violation of principles of natural justice since it is just and

necessary to provide an opportunity to the petitioner to establish their

case on merits. In such view of the matter, this Court is inclined to set

aside the impugned order dated 20.10.2023 passed by the 1st respondent.

Accordingly, this Court passes the following order:-

(i) The impugned order dated 20.10.2023 is set

aside and the matter is remanded to the respondent for
fresh consideration on condition that the petitioner shall
pay 10% of disputed tax amount to the respondent

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W.P.No.24826 of 2024

within a period of four weeks from today (02.09.2024)

and the setting aside of the impugned order will take
effect from the date of payment of the said amount.
(ii) The petitioner shall file their reply/objection
along with the required documents, if any, within a
period of three weeks from the date of receipt of copy
of this order.
(iii) On filing of such reply/objection by the
petitioner, the respondent shall consider the same and
issue a 14 days clear notice, by fixing the date of
personal hearing, to the petitioner and thereafter, pass
appropriate orders on merits and in accordance with
law, after hearing the petitioner, as expeditiously as
possible.
(iv) Considering the fact that the impugned
orders itself have been set aside, this Court is of the
opinion that the attachment made on the bank account
of the petitioner cannot survive any longer and hence, it
is lifted. As a sequel, the 3rd respondent is directed to
release the attachment and de-freeze the bank account
of the petitioner, immediately upon the production of
proof with regard to the payment of 10% of the demand
amount by the petitioner as stated above.

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W.P.No.24826 of 2024

7. With the above directions, this writ petition is disposed of. No

costs. Consequently, the connected miscellaneous petitions are also

closed.

02.09.2024
Speaking/Non-speaking order
Index : Yes / No
Neutral Citation : Yes / No
nsa

To

1.The Deputy State Tax Officer,

Manali Assessment Circle,
101, 1st Floor, Integrated CT Buildings,
Chennai 600 003.

2.The Assistant Commissioner (ST),

Manali Assessment Circle,
Integrated Commercial Taxes Building,
No.32, Elephant Gate Bridge Road,
Chennai 600 003.

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 52

W.P.No.24826 of 2024

KRISHNAN RAMASAMY.J.,

nsa

W.P.No.24826 of 2024
& W.M.P.Nos.27180 to 27182 of 2024

02.09.2024

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