Polyguards Equipment & Tools Private LTD vs. Deputy Commissioner
Held
The High Court declined to act as an appellate authority against the assessment order. However, it permitted the petitioner to file a rectification application within fifteen days, directing the authorities to consider it in accordance with law and potentially revise the impugned order.
Facts
The petitioner challenged an assessment order (Exhibit P-5) demanding Rs. 1,11,651/- for short payment of GST for AY 2017-18, followed by a revenue recovery notice (Exhibit P-6). The petitioner contended the short payment was due to a technical error and there was no actual difference between GSTR 3B and GSTR 1.
Key Issues
Whether the High Court should interfere with an assessment order for alleged short payment of GST, and if the petitioner could be permitted to file a rectification application despite the statutory limitation period.
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 DINESH KUMAR SINGH WEDNESDAY, THE 4TH DAY OF OCTOBER 2023 / 12TH ASWINA, 1945 WP(C) NO. 28241 OF 2023 PETITIONER: POLYGUARDS EQUIPMENT & TOOLS PRIVATE LTD., KIZHAKKAMBALAM, KERALA, INDIA,PIN – 683562. REPRESENTED BY ITS, MANAGING DIRECTOR, MR. BABY OJ, BY ADV. SMT. AMMU CHARLES RESPONDENTS: 1 DEPUTY COMMISSIONER, OFFICE OF DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE (PRODUCE), MATTANCHERY, ERNAKULAM, KERALA, PIN – 682002. 2 DEPUTY COMMISSIONER OF STATE TAX (ARREAR RECOVERY), MINI CIVIL STATION, ALUVA, ERNAKULAM,, KERALA, PIN – 683101. BY ADV. SMT. JASMINE M. M.- GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 28241 OF 2023 2 DINESH KUMAR SINGH, J. -------------------------- W.P.(C) No.28241 of 2023 ------------------------- Dated this the 4th day of October, 2023 JUDGMENT
The present writ petition has been filed by the petitioner impugning Exhibit P-5 order wherein the petitioner has been assessed for short payment of Rs.52,249/- (Rupees Fifty two thousand
The judgment continues below.
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