Writ petition filed for issuing mandamus to direct GST appeals authority to dispose rectification application within time; disposed as not calling for adjudication.
Disposed off as not calling for any further adjudication.
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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 6TH DAY OF APRIL, 2021
BEFORE
THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV
WRIT PETITION No.6022/2021 (T-RES)
BETWEEN :
M/S VISTAS INVESTMENTS PRIVATE LIMITED, A COMPANY INCORPORATED UNDER THE COMPANIES ACT, NO.41, 2ND CROSS, 8TH A MAIN ROAD, 4TH BLOCK, KORAMANGALA, BANGALORE - 560 034. REPRESENTED BY ITS MANAGING DIRECTOR MS. PRIANKA REDDY DEVGAN, W/O MR. SANDEEP DEVGAN, AGED ABOUT 39 YEARS. … PETITIONER
(BY SRI HARISH V.S., ADVOCATE)
AND :
(BY SRI ARAVIND V. CHAVAN, ADVOCATE)
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THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECT THE R-2 TO DISPOSE OF THE APPLICATION FOR RECTIFICATION FILED BY THE PETITIONER ON 29.07.2020, FOR THE TAX PERIODS JULY, SEPTEMBER AND OCTOBER, 2017 I.E., ANNEXURES - C, C1 AND C2 RESPECTIVELY WITHIN A STIPULATED TIME IN ACCORDANCE WITH LAW AND ETC.
THIS WRIT PETITION COMING ON FOR ORDERS THIS DAY, THE COURT, MADE THE FOLLOWING:
ORDER
Petitioner has filed the present petition seeking for issuance of writ of mandamus to direct respondent No.2 to dispose off the application for rectification filed by the petitioner on 29.07.2020 for the tax periods July, September and October, 2017 within a stipulated time. Learned counsel for the petitioner further submits that if necessary direction is issued and hearing is afforded while considering his application for rectification, his grievance would stand addressed.
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video conference facility in terms of the Board's Instruction referred to. The Board's Instruction reads as follows:
"i. The appellant or Authorised Representative appearing in Virtual Hearing (VH), should file his Vakalatnama or Authorisation letter along with a copy of his Photo-ID Card & contact Details to this office through the official e-mail Ids furnished above;
ii. All persons participating in the Video conference (VC) should be appropriately dressed and maintain the decorum required for such an occasion;
iii. The VH through video conference will be conducted through 'CISCO WEBEX' application. The Appellant(s) are required to download the said application in their system/laptop/mobile phone beforehand for ready connectivity during VH and join the VC at the time allotted to them.
iv. In case where the Appellant-Respondent wishes to participate in the VH proceedings along with their Advocate, they should do so under proper intimation to the Appellate Authority;
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v. The submission made by the Appellant or their Representative through the VC will be reduced in writing and the statement of the same will be prepared, which shall be known as "record or Personal Hearing". A soft copy of such record of PH in PDF format will be sent to the Appellant through the E-mail ID provided by the Appellant/Authorised Representatives;
vi. If the Appellant or the Authorised Representative want to modify the contents of e- mailed record of PH, they can do so and sign the modified record, scan and send back the record of PH to the Appellate Authority within three days of receipt of such e-mail or else it will be presumed that they agree with the contents of e-mailed record of PH. No modification in e- mailed record of PH will be entertained after three days of its receipt;
vii. The record of PH submitted in this manner shall be deemed to be a document for the purpose of the relevant statute read with Section 4 of the Information Technology Act, 2000;
viii. If the Appellant or the authorised representative prefers to submit any document
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including additional submissions during the VH, he may do so by self-attesting such document and the scanned copy of the same may be e- mailed to the Appellate Authority immediately after VH and in no case after three days of VH."
Sd/JUDGE
VP
2 provisions across 1 enactments
M/S VISTAS INVESTMENTS PRIVATE LIMITED
THE ASSISTANT COMMISSIONER OF CENTRAL TAX, SOUTH DIVISION
THE ADDITIONAL COMMISSIONER OF GST (APPEALS-I)
S. Sunil Dutt Yadav
As recorded by the court registry
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