Karnataka High Court
M/S Maruthi Glass And Plywood vs The Commercial Tax Officer on 4 April, 2025
Author: S.R.Krishna Kumar
Bench: S.R.Krishna Kumar
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NC: 2025:KHC:14594
WP No. 33444 of 2024
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 4TH DAY OF APRIL, 2025
BEFORE
THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION NO. 33444 OF 2024 (T-RES)
BETWEEN:
M/S MARUTHI GLASS AND PLYWOOD
(A PARTNERSHIP FIRM CONSTITUTED
UNDER THE PROVISIONS OF
THE INDIAN PARTNERSHIP ACT, 1932)
NO. 6, TRIVENI ROAD, YESHWANTHPUR
GSTIN - 29AAJFM9883C1ZQ
...PETITIONER
(BY SRI. BALRAM R RAO.,ADVOCATE)
AND:
1. THE COMMERCIAL TAX OFFICER
2ND FLOOR, KIADB BUILDING 14TH CROSS,
PEENYA 2ND STAGE
BANGALORE- 560 050.
2. THE MANAGER- STATE BANK OF INDIA
GOKUL 1ST STAGE,
GOKULA EXTENSION, MATHIKERE,
BENGALURU - 560 054.
Digitally ...RESPONDENTS
signed by
CHANDANA (BY SMT. JYOTHI.M.MARADI, HCGP FOR R-1)
BM
Location:
High Court THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE
of CONSTITUTION OF INDIA PRAYING TO QUASHING THE ORDER OF
Karnataka
ADJUDICATION UNDER SEC. 73(9) OF THE CGST ACT DATED 08-04-2024
BEARING REF. NO. ACCT/LGSTO-50/ CTO/A.N.2014/23-24/23- 24 PASSED
BY THE RESPONDENT ENCLOSED AS ANNEXURE N ON ACCOUNT OF
BEING VIOLATIVE OF THE PRINCIPLES OF NATURAL JUSTICE AND ON
BEING DEVOID OF THE SANCTION OF LAW ON ACCOUNT OF IT AS WELL
AS ALL PREVIOUS CORRESPONDENCES NOT CONTAINING THE
DOCUMENT IDENTIFICATION NUMBER (DIN) AS MANDATED BY THE
CIRCULAR NO.122/41/2019 GST DATED 05-11-2019 ISSUED BY THE
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, GOVERNMENT
OF INDIA AND REITERATED VIDE CIRCULAR NO.128/47/2019 GST DATED
23-12-2019 ISSUED BY IT AND ETC.
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NC: 2025:KHC:14594
WP No. 33444 of 2024
THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS
DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR
ORAL ORDER
In this petition, petitioner seeks for the following reliefs:-
"a. Issue a writ of certiorari quashing the order of adjudication under Sec.73(9) of the CGST Act dated 08.04.2024 bearing ref.no.ACCT/LGSTO- 50/CTO/A.N.2014/23-24/23-24 passed by the Respondent enclosed as Annexure-N on account of being violative of the principles of natural justice and on being devoid of the sanction of law on account of it as well as all previous correspondences not containing the Document Identification Number (DIN) as mandated by the Circular No.122/41/2019- GST dated 05.11.2019 issued by the Central Board of Indirect Taxes & Customs, Government of India and reiterated vide Circular No.128/47/2019 - GST dated 23.12.2019 issued by it vide Annexure - H1 & H2 respectively.
b. Issue a writ or order in the nature of certiorari for quashing the impugned endorsement dated 06.11.2024 bearing reference no.ACCT/LGSTO-
50/CTO/Endorsement/2024-25 issued by the Respondent in response to the application under Sec.161 dated 05.10.2024 enclosed as Annexure-A, and stay the operation of the order of adjudication under Sec. 73(9) of the CGST Act dated 08.04.2024 bearing ref.no. ACCT/LGSTO--3-
NC: 2025:KHC:14594 WP No. 33444 of 2024 50/CTO/A.N.2014/23-24/23-24 passed by the Respondent enclosed as Annexure-N;
c. Issue a writ of mandamus directing the Respondent to dispose of the application for rectification to dispose of the application for rectification dated 05.10.2024 preferred by the Petitioner under Sec. 161of the CGST Act enclosed as Annexure - P, by taking into cognizance all submissions made and by passing of a speaking order thereon."
2. Heard learned counsel for the petitioner and learned HCGP for the 1st respondent and perused the material on record.
3. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner invited my attention to the impugned Endorsement at Annexure-A dated 06.11.2024 in order to point out that the Rectification application dated 05.10.2024 submitted by the petitioner seeking rectification of the order dated 08.04.2024 has been summarily rejected without going into merits of the application by wrongly construing and interpreting the provisions contained in Section 161 of the CGST/KGST Act, 2017 and as such, the same deserves to be set aside and the matter be remitted back to the 1st respondent for reconsideration of the rectification application in accordance with law.
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NC: 2025:KHC:14594 WP No. 33444 of 2024
4. Before adverting to the rival submissions, it is profitable to extract Section 161 of the CGST/KGST Act, which reads as under:-
161. Rectification of errors apparent on the face of record.-- Without prejudice to the provisions of section 160, and notwithstanding anything contained in any other provisions of this Act, any authority, who has passed or issued any decision or order or notice or certificate or any other document, may rectify any error which is apparent on the face of record in such decision or order or notice or certificate or any other document, either on its own motion or where such error is brought to its notice by any officer appointed under this Act or an officer appointed under the State Goods and Services Tax Act or an officer appointed under the Union Territory Goods and Services Tax Act or by the affected person within a period of three months from the date of issue of such decision or order or notice or certificate or any other document, as the case may be:
Provided that no such rectification shall be done after a period of six months from the date of issue of such decision or order or notice or certificate or any other document:
Provided further that the said period of six months shall not apply in such cases where the rectification is purely in the nature of correction of a clerical or arithmetical error, arising from any accidental slip or omission:-5-
NC: 2025:KHC:14594 WP No. 33444 of 2024 Provided also that where such rectification adversely affects any person, the principles of natural justice shall be followed by the authority carrying out such rectification.
5. In the light of the aforesaid provisions contained in Section 161, a perusal of the Endorsement will indicate that valid and sufficient reasons have not been assigned as to why the petitioner was not entitled to seek rectification within the parameters contained in Section 161 CGST/KGST Act. Under these circumstances, in view of cryptic, laconic and unreasoned order passed by the 1st respondent, I deem it just and appropriate to set aside the impugned Endorsement and remit the matter back to the 1st respondent for reconsideration of rectification application afresh in accordance with law.
6. In the result, I pass the following:-
ORDER
(i) Petition is hereby allowed.
(ii) The impugned Endorsement at Annexure-A dated 06.11.2024 issued by the 1st respondent is hereby set aside.-6-
NC: 2025:KHC:14594 WP No. 33444 of 2024
(iii) The matter is remitted back to the concerned respondents for reconsideration of the rectification application in accordance with law.
(iv) Petitioner is directed to appear before the concerned respondents on 21.04.2025 without awaiting notice from the concerned respondents.
(v) The concerned respondents shall dispose of the rectification application within a period of two weeks from 21.04.2025.
(VI) Liberty is reserved in favour of the petitioner to submit additional pleadings, documents, etc., to the concerned respondents, who shall consider the same and proceed further in accordance with law.
Sd/-
(S.R.KRISHNA KUMAR) JUDGE Srl.