Ayappa Pharma Vs Deputy State Tax Officer (Madras High Court)
Madras High Court held that rejection of rectification application u/s. 161 of the TNGST Act without providing detailed reasons for the rejection not justified. Hence, proceedings pursuant to DRC-07 kept in abeyance.
Facts- The challenge to the writ petition is the order of assessment and the DRC-07 notice and the order passed in the rectification application. The petitioner has mainly contested that the order of assessment, dated 02.01.2024 had been made without giving opportunity to the petitioner based upon which the notice of DRC-07 was issued. Thereafter, the petitioner had taken an application for rectification of the error that had been committed by the petitioner to file the assessment and the same had been rejected without affording an opportunity and much more without assigning any reason, whatsoever.
Conclusion- Held that the petitioner has pointed out an error in his return, which he seeks to rectify for passing the revised order of assessment. The said reasons had not been considered by the first respondent and therefore, the impugned order dated 04.06.2024 rejecting the application of the writ petitioner for rectification alone is hereby set aside and remitted back to the first respondent for passing a fresh order after considering the reasons and pass appropriate orders. If the authorities decide not to entertain the said request, he shall give detailed reasons as to why the said order is being made. Further proceedings, pursuant to DRC- O7 notice dated 02.01.2024 shall be kept in abeyance.
