Sakkeena.C. vs. The State Tax Officer
Held
The High Court dismissed the appeal, holding that rectification under Section 161 is only for errors apparent on the face of the record, especially when the show cause notice was contested. Since the appellant did not contest the show cause notice, the assessment order was deemed an 'agreed order,' and a rectification application would not lie to correct a factual mistake.
Facts
The appellant claimed excess input tax credit, leading to an assessment order under Section 73(1) of the CGST Act after she failed to respond to notices. Her subsequent application for rectification under Section 161, claiming a mistake and prior rectification in GSTR 3B, was rejected. A Single Judge dismissed her writ petition challenging the rejection, granting liberty to file a statutory appeal.
Key Issues
Whether non-consideration of a rectified GSTR 3B return constitutes a rectifiable error under Section 161 of the GST Act, and the scope of rectification when the original assessment order was passed ex-parte.
Sections Cited
Section 73(1), Section 161
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH TUESDAY, THE 14TH DAY OF NOVEMBER 2023 / 23RD KARTHIKA, 1945 WA NO. 1969 OF 2023 AGAINST THE JUDGMENT WP(C) 35051/2023 OF HIGH COURT OF KERALA APPELLANT/PETITIONER: SAKKEENA.C.,AGED 46 YEARS PROPRIETRIX, M/S. ROYAL INTERNATIONAL EXPORTS & IMPORTS, PONNANI, MALAPPURAM DISTRCT, PIN - 679577 BY ADVS.HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENTS/RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT, MINI CIVIL STATION, 3RD FLOOR, TIRUR, MALAPPURAM, PIN - 676101 2 THE COMMISSIONER, STATE GOODS & SERVICES TAX DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN - 695002 BY.SR.GOVT.PLEADER SRI.V.K.SHAMSUDEEN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 14.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WA No.1969/2023 J U D G M E N T Dr. Kauser Edappagath, J.
This appeal has been preferred challenging the judgment of the learned Single Judge in WP(C) No.35051/
The judgment continues below.
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