Krishna Agencies Vs Superintendent (Kerala High Court)
Kerala High Court held that passing of rectification order without informing reason that prompted the exercise of power of rectification is unsustainable in law. Accordingly, rectification order quashed.
Facts- The petitioner has approached this Court being aggrieved by order rectifying certain alleged mistakes in order issued under Sections 73/74 of the CGST/SGST Acts for the year 2017-2018. The petitioner has challenged rectification order on a short ground. It is submitted that the competent authority proceeded to rectify assessment order without informing the petitioner as to the reason that prompted the exercise of the power of rectification.
Conclusion- Held that a perusal of notice does not indicate that any reason justifying the exercise of power of rectification was pointed out to the petitioner. Therefore, the learned counsel for the petitioner is right in contending that rectification order cannot be sustained in law. Hence, notice and order are quashed, reserving the liberty of the competent authority to issue fresh notice after setting out the reasons for exercising the power of rectification and permitting the competent officer to pass fresh orders after affording to the petitioner an opportunity of filing a reply and an opportunity of being heard.
