"DRC01A & DRC01 not replied"

FACTS & SUBJECT MATTER: (1) The petitioner has not replied to the notices in Form GST DRC-01A and Form GST DRC-01;
(2) Tthere is a proper communication of notices in accordance with Section 169 of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017.
(3) The notices in Form GST DRC-01A and Form GST DRC-01 dated 19.08.2022 and 27.10.2022 were also sent to the petitioner through post, although the same is not required under Section 169 of the TNGST Act, 2017.
(4) Whether petitioner should approch to work out its remedy before the AppellateAuthority under Section 107 of the TNGST Act, 2017.

CASE LAW: W.P. No. 26457 of 2023 and W.M.P. Nos. 25865 and 25867 of 2023 before Hon'ble Madras High Court in case of M/s.East Coast Constructions and Industries Limited Vs. Assistant Commissioner (ST) Zone-IV: Chennai Central, Chennai.

ISSUE : (1) The grievance of the petitioner is that right from the inception of GST with effect from 01.07.2017 all along notices/communications were sent/hosted to the petitioner's Dashboard meant for "View Notices and Orders". However, of late, the respondent has started hosting these notices/communications in "View Additional Notices and Orders" in the Dashboard and thus, the petitioner has failed to notice the notices in Form GST DRC-01A and Form GST DRC-01 dated 19.08.2022 and 27.10.2022.
(2) The dispute in on account of mismatch between the details in Form GSTR-1 and Form GSTR-3B. The discrepancy appears to arises on account of the amount deducted by the deductor and declared in Form GSTR-7 which requires to be explained by the petitioner.

HELD: (1) Court is of the view, the petitioner therefore deserves a fair chance as admittedly there appears to be a discrepancy in the turn over pointed out in Form GST ASMT-10 dated 21.03.2022. and in Form GSTR-1 and Form GSTR-3B.
(2) Therefore, Court is not inclined to direct the petitioner to approach
the Appellate Authority as the matter would require a proper consideration, so that in case of any other discrepancy, the matter can be later decided in hierarchy of the Appellate Forum prescribed under the TNGST Act, 2017.
(3) Considering the above, the impugned order is set aside and the case is remitted back to the respondent to pass a fresh order on merits and in accordance with law within a period of three months from the date of receipt of a copy of this order.

Click to download Order in the case of W.P. No. 26457 of 2023 and W.M.P. Nos. 25865 and 25867 of 2023 before Hon'ble Madras High Court in case of M/s.East Coast Constructions and Industries Limited Vs. Assistant Commissioner (ST) Zone-IV: Chennai Central, Chennai.

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