M/S. Kuncharavalli Medical Aid Trust vs. The Assistant Commissioner (St)

Held

The Court directed the respondent to consider the petitioner's rectification application, dated 04.04.2025, on its merits. The respondent was instructed to pass appropriate orders in accordance with the law after considering the records and explanations submitted by the petitioner, and also by providing the petitioner with a due opportunity. This decision was made within a period of two months from the date of receipt of a copy of the order. The Court also ordered that the status quo prevailing as on the date of the order should be maintained in the interregnum. The Court explicitly stated that it was not going into the merits of the case, given the limited scope of the relief sought. The writ petition was allowed with this direction.

Facts

The petitioner, M/s.Kuncharavalli Medical Aid Trust, filed a writ petition seeking a direction to the respondent, The Assistant Commissioner (ST), to pass an order on merits in their Rectification Application dated 04.04.2025. The petitioner explained that due to lack of knowledge of GST and reliance on a part-time accountant, they failed to participate in adjudication proceedings, leading to an ex parte assessment order dated 18.02.2025. The rectification application was filed subsequently, attaching documents for the financial year 2020-2021. The respondent confirmed that a show cause notice and personal hearing notices were issued prior to the assessment order and stated that the rectification application would be considered on merits.

Key Issues

1. Whether the respondent should be directed to pass an order on merits in the petitioner's Rectification Application dated 04.04.2025, considering the records and explanations filed by the petitioner, within a stipulated time frame? Petitioner's Contention: The petitioner argued that an ex parte assessment order was passed due to their lack of knowledge regarding GST and reliance on an accountant who failed to inform them about the proceedings. They subsequently filed a rectification application with supporting documents and sought a direction for its disposal on merits. Respondent's Contention: The respondent submitted that the assessment order was preceded by a show cause notice (DRC-01) and personal hearing notices. They agreed to consider the petitioner's rectification application on merits and pass appropriate orders in accordance with the law within a timeframe to be fixed by the Court.