Lahanti Lastmile Services (P) LTD vs. The Additional Commissioner
Held
The High Court directed the respondent to consider and pass orders on the petitioner's rectification application (Ext.P5) on or before 28.03.2024, after affording the petitioner an opportunity of hearing.
Facts
The petitioner filed an application for rectification under Section 161 of the CGST Act against an adjudication order. They approached the High Court seeking a direction for the respondent to consider and pass orders on this rectification application, which was pending.
Key Issues
Whether the High Court should direct the respondent to consider and pass orders on a pending rectification application filed under Section 161 of the CGST Act within a specified timeframe and after a hearing.
Sections Cited
Section 161
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 11TH DAY OF MARCH 2024 / 21ST PHALGUNA, 1945 WP(C) NO. 9221 OF 2024 PETITIONER/S: LAHANTI LASTMILE SERVICES (P) LTD. LAHANTI LASTMILE SERVICES PRIVATE LTD., 100/800/5, KUZHIKKALAYIL EBENEZER SHOPPING COMPLEX, NEAR MANNUTHY POST OFFICE, THRISSUR. [PRESENTLY FUNCTIONING AT 7/732- 14, 2ND FLOOR, GREEN TOWER, PATTALAKKUNNU, MANNUTHY, THRISSUR.] REPRESENTED BY ITS MANAGING DIRECTOR MOHANACHANDRAN K R., PIN - 680651 BY ADVS. S.ANIL KUMAR (TRIVANDRUM) SABU C.J RAHUL A. RESPONDENT/S: THE ADDITIONAL COMMISSIONER CENTRAL TAX AND CENTRAL EXCISE, CENTRAL REVENUE BUILDING, I,S, PRESS ROAD, KOCHI, PIN - 682018 BY ADV THOMAS MATHEW NELLIMOOTTIL OTHER PRESENT: THOMAS MATHEW NELLIMOOTTIL-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C)No.9221 of 2024 2 J U D G M E N T The petitioner has filed Ext.P5 application for rectification under Section 161 of the Central Goods and Services Tax Act, 2017, seeking rectification of mistakes in Ext.P4 order of adjudication dated 30.12.2023. 2. The only relief sought for by th
The judgment continues below.
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