Petitioner | N.A. Lakshmi Erectors |
Respondent | The Deputy commissioner (Enforcement), Deputy State Tax Officer 2 (Circle) |
Decision by | Madras High Court |
Date of order or Judgement | 17-June-2022 |
Citation no. | 2022 (6) GSTPanacea 21 HC Madras W.P.(MD)No.12139 of 2022 |
Hon’ble Judge | Justice M.Nirmal Kumar |
Decision | In Favour of Revenue |
Petitioner Directed To Make Pre-Deposit-The petitioner is directed to deposit 10% of the total liability, within a period of 3 weeks and make submission before the Appellate Authorities
Petitioner Directed To Make Pre-Deposit-Facts of the Case
Petitioner Directed To Make Pre-Deposit-Writ Petition has been filed to quash the impugned notice passed by the respondent in Reference No.220112200219020 dated 29.12.2021 and consequently, direct the respondents to restore the petitioner’s GSTIN of registration No.33ADNPK9193QIZK dated 01.07.2017 by considering the petitioner’s representation dated 02.05.2022.
The case of the petitioner is that the petitioner is the proprietor of one N.A. Lakshmi Erectors and he is a registered contractor. The Superintending Engineer Mechanical I, Tuticorin, Tuticorin Thermal Power Station, which is under the control of Tamil Nadu Generation and Distribution Corporation limited and he had entered with an agreement to Thermal Power Station for the purpose of removal, cleaning and disposal of the spilled and accumulated coal in Conveyor 22/23, 28A/B, 36A/B area, conveyor equipment cleaning, etc.
The petitioner failed to file GSTR-3B and discharge his tax liabilities. A SCN was issued on 29.12.2021 by the first respondent in Reference No.22011220219020, demanding a sum of Rs.2,47,316 of SGST & CGST each.
The petitioner had approached the concerned officer, sent representation on 02.05.2022.
No opportunity given to the petitioner for explaining the reasons.
Argument Before the Court
Petitioner Directed To Make Pre-Deposit-Learned counsel of petitioner submitted that the petitioner would deposit 10% of the total liability within a period of 3 weeks and file appeal before the Appellate Authorities as per Section 107 (6) (b) of CGST Act.
Madras High Court Held
Petitioner Directed To Make Pre-Deposit-The petitioner is directed to deposit 10% of the total amount of tax, within a period of three (3) weeks from 20.06.2022 and he would make submission before the Appellate Authorities.
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N.A. Lakshmi Erectors
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