2021 (12) TMI 576 - HC - VAT and Sales Tax

Seeking reconsideration of application for rectification of mistake - opportunity of being heard also sought - validity of assessment order - HELD THAT - Ext.P5 is received by the respondents on 26.3.2021 and the grievance of the appellant at Ext.P5 is not disposed of till date. Hence, the prayer of the appellant with a direction to dispose of Ext.P5, can be granted. The 2nd respondent is directed to dispose of Ext.P5, as expeditiously as possible, preferably within four weeks from the date of receipt of a copy of this judgment, after affording an opportunity of being heard to the appellant. The appellant is also given liberty to re-submit Ext.P5 accompanied by a copy of this judgment within one week from today. Appeal disposed off.

Summary

Issues:
Dismissal of Writ Petition, Quashing of assessment order under Kerala Value Added Tax Act, Consideration of rectification application, Time limit for disposal of application.

Dismissal of Writ Petition:
The appellant filed a Writ Petition seeking to quash an assessment order under the Kerala Value Added Tax Act and for a direction to reconsider an application for rectification of mistake. The learned Single Judge found that the rectification application had already been disposed of, and the remedy for the appellant was to approach the appellate authority with a statutory appeal. The Single Judge did not fix a time limit for disposing of the application as the period between the application and the filing of the Writ Petition was less than six days.

Consideration of Rectification Application:
The appellant submitted an application for rectification, which was considered by the first respondent in an order. Subsequently, the appellant approached the State Sales Tax Authorities for reconsideration of the application. The learned Single Judge noted that the rectification application had been disposed of, and the appellant's remedy was to file a statutory appeal with the appellate authority.

Time Limit for Disposal of Application:
The High Court directed the second respondent to dispose of the appellant's application within four weeks from the date of receipt of the judgment, after providing an opportunity of being heard to the appellant. The appellant was given the liberty to resubmit the application along with a copy of the judgment within one week. The Court clarified that the direction to dispose of the application applied only if it had not already been disposed of and a decision communicated to the appellant.

In conclusion, the Writ Appeal was disposed of accordingly, with the High Court providing directions for the disposal of the appellant's application within a specified time frame, ensuring a fair opportunity for the appellant to be heard and resubmit the application if necessary.