Kerala Trade Wings,Rep. By Its Managing Partner, Mr.Ravi Nair vs. Union Of INDIA, Rep. By Secretary TO Government
Held
The High Court directed the 5th respondent to consider and pass appropriate orders on the petitioner's rectification application (Ext.P11) in accordance with the law expeditiously, preferably within a period of four weeks.
Facts
The petitioner challenged an assessment order (Ext.P10) issued under Section 73, alleging it contained clerical and arithmetic mistakes. They subsequently filed a rectification application (Ext.P11) with the 5th respondent, which remained undecided.
Key Issues
The key legal issue was the non-disposal of a rectification application filed by the petitioner against an assessment order that allegedly contained clerical and arithmetic errors.
Sections Cited
Section 73, Section 73(9)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 28TH DAY OF FEBRUARY 2024 / 9TH PHALGUNA, 1945 WP(C) NO. 7565 OF 2024 PETITIONER/S:
KERALA TRADE WINGS,REP. BY ITS MANAGING PARTNER, MR.RAVI NAIR, AGED 60 YEARS 1ST FLOOR, 18/1010 B, ZAMORINS COLLEGE, NORTH ROAD, CHALAPPURAM, KOZHIKODE, KERALA - 673 004REP. BY ITS MANAGING PARTNER, MR.RAVI NAIR, AGED 60 YEARS, S/O. N.R NAIR, RESIDING AT SREEPADAM, GOVINDAPURAM, CALICUT, PIN - 673016
BY ADVS. NIRMAL.S VEENA HARI K. REMIYA RAMACHANDRAN KEERTHY JOHNSON POOJA JOSE ABDUL SAHAD M.H. BRIJESH N.B.
RESPONDENT/S:
1 UNION OF INDIA, REP. BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001 2 STATE OF KERALA, REP. BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM, PIN - 695001 3 THE COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE, CENTRAL GST & CENTRAL EXCISE, CR BUILDINGS, MANANCHIRA, KOZHIKODE, PIN - 673001
W.P.(C) No.7565/2024
-2-
4 THE COMMISSIONER OF STATE TAXES STATE GOODS AND SERVICES TAX DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLI
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