2025 (6) TMI 1661 - HC - GST

Challenge to assessment order - petition filed beyond the statutory period prescribed under Section 117 of the TNGST Act - mismatching between the reported turnover in GSTR 1 and GSTR 3B - HELD THAT - The petitioner has no case to challenge the impugned order even if the writ petition is filed at an earlier point of time. This writ petition therefore is dismissed not only on the ground of laches but also because the petitioner has admitted to the tax liability in a reply dated 06.02.2023. Petition dismissed.

Summary

The Madras High Court, through Justice C. Saravanan, dismissed the writ petition challenging the impugned assessment order dated 02.01.2024 under GSTIN 33BOOPS9469G1Z5/2020-21. The petition was barred by laches, having been filed beyond the statutory period prescribed under Section 117 of the TNGST Act. The respondent relied on notices issued in Forms GST ASMT 10, GSR DRC-01A, and DRC-01, to which the petitioner replied on 06.02.2023, admitting the tax liability.The impugned order highlighted a mismatch between turnover reported in GSTR-1 and GSTR-3B amounting to Rs.16,44,168.80, resulting in underpayment of CGST and SGST by Rs.39,966.57 each. The petitioner accepted this discrepancy in the reply, stating: "the tax payer has accepted the defect and declared that CGST Rs.1,25,659.57 + SGST Rs. 1,25,659.57 is to be paid," but had only paid lesser amounts as per GSTR-3B returns.The Court held that even if the writ petition were timely filed, the petitioner had no case to challenge the order due to the admitted tax liability. Accordingly, the writ petition and connected miscellaneous petition were dismissed, with no costs awarded.