Judgment
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 the petitioner is for a direction to the respondent to consider and pass orders on Ext.P5, after affording an opportunity of hearing to the petitioner.
Having heard the learned counsel for the petitioner and the learned Standing Counsel appearing for the respondent and considering the limited nature of relief sought, I am of the view that this writ petition can be disposed of directing the consideration of Ext.P5.
Considering the fact that the time for filing an appeal against Ext.P4 order is to expire on 29.03.2024, it is directed that the respondent shall pass orders on Ext.P5 on or before 28.03.2024. The petitioner shall appear
WP(C)No.9221 of 2024 3 before the respondent at 11.00 a.m. on 13.03.2024 along with a copy of this writ petition and a copy of this judgment, and thereafter, orders shall be passed in Ext.P5, as directed above.
Registry shall issue a certified copy of this judgment today itself.
Sd/- GOPINATH P., JUDGE rkj
WP(C)No.9221 of 2024 4 APPENDIX OF WP(C) 9221/2024 PETITIONER EXHIBITS Exhibit P1 A COPY OF THE AGREEMENT DATED 01-04-2018 ENTERED INTO BY THE PETITIONER WITH M/S.
ESAF RETAIL PVT. LTD.
Exhibit P2 A COPY OF THE SHOW CAUSE NOTICE DATED 31-01-2023 ISSUED BY THE RESPONDENT Exhibit P3 A COPY OF THE REPLY DATED 03-03-2023 FILED
BY
THE
PETITIONER
(EXCEPT ANNEXURES) Exhibit P4 A
COPY
OF
THE
ORDER-IN-ORIGINAL NO.40/2023-24/GST (ADC) DATED 30-12-2023 ISSUED BY THE RESPONDENT Exhibit P5 A COPY OF THE PETITION DATED 30-01-2024, WHICH WAS FILED, ONLINE, BY THE PETITIONER BEFORE THE RESPONDENT UNDER SECTION 161 OF THE CGST ACT, 2017, EXCEPT THE ENCLOSURES THERETO Exhibit P5(a) A SCREEN SHOT OF THE WEBSITE THAT EVIDENCING EXT.P5 IS STILL PENDING BEFORE THE RESPONDENT.