9911796707
TMI Blog2023 (1) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... amil Nadu Goods and Services Tax Act, 2017' [hereinafter 'TN-G&ST Act' for the sake of convenience and clarity]. 3. Short facts are that the writ petitioner is a registered taxpayer in the books of the respondent; that according to the respondent, on verification of GSTR 3B and GSTR 1 monthly returns filed by the writ petitioner for the assessment year '2018-2019' [hereinafter 'said AY' for the sake of convenience and clarity] certain discrepancies pertaining to difference in turn over between GSTR 1 and GSTR 3B, difference between GSTR 3B Vs GSTR 2A, input mismatch were noticed; that owing to such discrepancies said to have been noticed by sole respondent, the impugned order came to be made; that the writ petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Tyres Vs. State Tax Officer]. According to learned counsel for writ petitioner, under some what similar circumstances, in the aforementioned Shri Tyres case, I had interfered with the impugned order thereat. Learned Revenue counsel points out that there is an amendment to Rule 142 of 'Tamil Nadu Goods and Services Tax Rules 2017' [hereinafter 'TN-G&ST Rules' for the sake of convenience and clarity] which kicked in on and from 15.10.2020 wherein under sub-rule (1A) of Rule 142 of TN-G&ST Rules, the expression 'proper officer shall' has been amended to read as 'proper officer may'. 8. A careful perusal of the obtaining provision brings to light that the submission of learned Revenue counsel is correct. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... serve, along with the (a) notice issued under section 52 or section 73 or section 74 or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130, a summary thereof electronically in FORM GST DRC-01, (b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02, specifying therein the details of the amount payable. [(1A) The proper officer shall, before service of notice to the person chargeable with tax, interest and penalty, under sub-section (1) of Section 73 or sub-section (1) of Section 74, as the case may be, shall communicate the details of any tax, interest and penalty as ascertained by the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt in FORM GST DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect of the said notice. (4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 or the reply to any notice issued under any section whose summary has been uploaded electronically in FORM GST DRC-01 under sub-rule (1) shall be furnished in FORM GST DRC-06. (5) A summary of the order issued under section 52 or section 62 or section 63 or section 64 or section 73 or section 74 or section 75 or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130 shall be uploaded electronically in FOR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 019 order dated 01.08.2019] and the same has been upheld / sustained by a Hon'ble Division Bench. Applying the very same principle to the case on hand, this Court has no hesitation in holding that it is not imperative to issue a SCN. Learned counsel for writ petitioner points out that the impugned order records that a personal hearing was in fact held on 10.06.2022 but there was actually no personal hearing. As personal hearing is not statutorily imperative, it does not cut ice with this Court as regards the writ petitioner's campaign against the impugned order. This takes this Court to the last point i.e., rectification. Section 161 of TN-G&ST Act no doubt provides for rectification of errors apparent on the face of record at the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if the writ petitioner is so advised and if the writ petitioner is desires to do so. 10. The sum sequitur of the narrative, discussion and dispositive reasoning thus far leads this Court to the inevitable sequitur that the captioned main writ petition fails. However, before dismissing the captioned writ petition, it is made clear that all the rights and contentions of the writ petitioner are preserved, if the writ petitioner chooses to prefer a statutory appeal under Section 107 of TN-G&ST Act. To be noted, such statutory appeal to the Appellate Authority under Section 107 of TNG& ST Act will be subject to limitation and pre-deposit condition, if any. As regards limitation, if the writ petitioner chooses to make a prayer under Section 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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