M/S Adhart Shipping PVT. LTD., Singapore vs. Union Of INDIA
Original PDF →No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
ORDER 29.03.2023
Order No. 1 This matter is taken up through hybrid mode.
Heard learned counsel appearing for the petitioner and Mr. T.K. Satapathy, learned Standing Counsel appearing for GST, Central Tax & Customs.
The petitioner has filed this writ petition seeking to quash the assessment order dated 10.08.2021 passed by opposite party no.4-Deputy Commissioner of Customs, Paradeep Customs Division, Odisha as well as the communications dated 09.02.2022, 04.03.2022 and 11.07.2022 made under Annexure-2 series by opposite party no.4, and further to issue direction to opposite party no.4 to rectify the clerical errors in the order dated 10.08.2021 under Annexure-1, which occurred due to issuance of incorrect Reversion Certificate dated 19.01.2020 under Annexure-6 which has since then been modified in September, 2021. 4. Learned counsel appearing for the petitioner contended
2
that without taking into consideration the documents available on records, the impugned final assessment order has been passed, wherein clerical error has been occurred. It is further contended that though the petitioner filed an application for correction of the said error, the same was not carried out, rather the petitioner was directed to file appeal. Therefore, it is contended that since there is a clerical error in the impugned order, the appeal may not lie and consequentially, the petitioner has approached this Court by filing this writ petition.
Mr. T.K. Satapathy, learned Standing Counsel appearing for GST, Central Tax & Customs vehemently contended that on the basis of materials available, the assessment order has been passed. If the petitioner relies upon certain documents for correction of error, he should have brought to the notice of the authority. It is further contended that even though the petitioner had brought to the notice of the authority, the same was considered and rejected. Therefore, the impugned order being appealable, the petitioner should not have approached this Court by filing this writ petition.
Considering the contentions raised by learned counsel for the parties and after going through the records, it appears that challenging the final assessment order dated 10.08.2021, the petitioner has approached this Court by filing this writ petition contending that there is clerical error in the said order. But fact remains, the figures placed on the assessment order, having been provided by the Department, whether such figures are correct or not, the same can only be considered by the appropriate forum. When the mistake was pointed out by the petitioner by filing
3
application, the authority granted liberty to avail remedy by filing appeal. Instead of filing appeal, the petitioner has approached this Court by filing this writ petition.
Therefore, this Court is not inclined to entertain this writ petition. However, liberty is granted to the petitioner to pursue its remedy before the appropriate forum.
With the above observation, the writ petition stands disposed of.
Issue urgent certified copy as per rules.
Alok
(DR. B.R. SARANGI)
JUDGE
(M.S. RAMAN)
JUDGE
Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.