Case Law Details
L&T Hydrocarbon Engineering Limited Vs State of Karnataka (Karnataka High Court)
Learned Additional Government Advocate Sri.Vikram Huilgol for respondent No.2 submits that the appeal under Section 107 of Central Goods and Services Tax Act, 2017 are to be filed before the appellate authority. As such the petitioner cannot be so hurry and invoke writ remedy under Article 226 of the Constitution of India.
Learned Additional Government Advocate would further submit that it cannot be concluded that the order is only clerical error and misreading of the quantity of the goods. He would further submit that the petitioner claims that he has brought the fact of error to the notice of the respondent No.2 but it was not agreed upon and hence error cannot be treated as a clerical one.
In the over all context and circumstances the brief point for consideration in the form of moot question would be `whether the result of imposing of tax and penalty is a mere wrong reading of the table or wrong calculation that could have been avoided by the respondent No.2’. If the error is not a clerical error that could have been done away by respondent No.2 and the matter becomes appealable.
The appellate authority is stated to be Joint Commissioner of Commercial Taxes in the matter similar to the present one. Thus, when the appeal is provided and the authority is notified as stated above whether the Joint Commissioner or other authority the matter has to be agitated before the same and the writ remedy cannot be invoked by making High Court as middle authority or cannot be placed in between the prescribed authority (respondent No.2) and appellate authority as per Section 107 of the Central Goods and Services Tax Act.
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