M/S.Euro Business System vs. State Of Kerala
Held
The High Court held that the rejection of the rectification application was justified as the alleged error was not 'apparent on the face of the record' and would require a process of reasoning. The Court clarified that the proper remedy for challenging an erroneous assessment order, including non-consideration of a reply, is a statutory appeal, not a writ petition seeking rectification.
Facts
The petitioner challenged a KVAT assessment order for 2014-15, alleging it was pre-dated and passed without considering their reply, which was submitted after the order's date but before its dispatch. Their subsequent application for rectification under Section 66 of the KVAT Act was rejected by the State Tax Officer.
Key Issues
Whether an assessment order passed without considering a reply submitted after the order's date but before its dispatch constitutes an 'error apparent on the face of the record' for rectification, and whether a writ petition is the appropriate remedy when an appellate remedy is available.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR WEDNESDAY, THE 10TH DAY OF MARCH 2021 / 19TH PHALGUNA, 1942 WP(C).No.6205 OF 2021(A) PETITIONER: M/S.EURO BUSINESS SYSTEM ROOM NO. A 381, 4TH FLOOR , BOCK 1, NEW BUS STAND, THAVAKAKRA, KANNUR 670 001, REPRESENTED BY ITS PARTNER MR. PRAKASH.T. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM SRI.RAJA KANNAN RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY IS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM 695 001. 2 STATE TAX OFFICER, 3RD CIRCLE, KERALA STATE GST DEPARTMENT, , 4TH FLOOR, BSNL BHAVAN, SOUTH BAZAR, KANNUR 670 012. GP- SMT. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.6205 OF 2021(A) 2 JUDGMENT Dated this the 10th day of March 2021 By this writ petition, the petitioner seeks the following reliefs:
I) Call for the records leading to Ext.P5 order of assessment and P10 order in rectification petition, issued by the 2nd respondent and to quash the same by the issuance of a writ of certiorari
The judgment continues below.
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