M/S Fresh And Honest Cafe Limited vs. The Deputy Commissioner
Held
The Court held that a mistake in a Chartered Accountant's certificate (VAT Form 240) is not a 'mistake apparent from the record' for rectification under Section 69(1). Factual disputes require adjudication by the Appellate Authority, not writ jurisdiction.
Facts
The petitioner sought to quash an endorsement rejecting their rectification application concerning an audited statement of accounts (VAT Form 240). The petitioner claimed a mistake in reporting ineligible income tax deduction, which they argued pertained to TDS. The Assessing Authority denied input tax credit based on this form.
Key Issues
Whether a mistake in a Chartered Accountant's certificate qualifies as a 'mistake apparent from the record' for rectification under Section 69(1) of the Act, and whether disputed factual matters can be adjudicated in writ proceedings.
Sections Cited
Section 69(1), Section 63[4]
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Cause title — parties, addresses and appearances
Learned Additional Government Advocate accepts notice for the respondent No.1. 2.
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