Quashed

M/S Kishore Pharma Products Pvt. Ltd. v. Joint Commissioner of Commercial Taxes (APPEALS-3)

Karnataka HC7 Apr 2022WP/5556/2022

Case brief

AI extract

What is this about?

The High Court of Karnataka quashed an endorsement that disposed of a rectification application made under the Karnataka VAT and CST Acts without providing a hearing. The Court restored the matter for re-consideration noting the admitted lack of opportunity. The case is remanded for hearing on 25.04.2022.

What did the court decide?

Impugned endorsement dated 18.01.2022 was quashed; petition restored for re-consideration with a direction for a personal hearing before the First Respondent.

M/S Kishore Pharma Products Pvt. Ltd. Vs… — Civil Procedure and Limitation | Karnataka HC (2022)

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 07^TH DAY OF APRIL 2022

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BEFORE

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THE HON’BLE MR. JUSTICE B. M. SHYAM PRASAD

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WRIT PETITION NO.5556/2022 (T-RES)

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BETWEEN :

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M/S KISHORE PHARMA PRODUCTS PVT LTD 3-B-3,1^ST PHASE KUMBALGODU INDUSTRIAL AREA KUMBALGODU, MYSORE ROAD BENGALURU 560060 REP BY ITS MANAGER MR. KULDIP VIJ

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... PETITIONER

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(BY SRI. K.J.KAMATH, ADVOCATE)

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AND :

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1 . JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS-3) 2^ND FLOOR, BMTC COMPLEX, TTMC, B BLOCK SHANTHNAGAR BENGALURU 560027

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2 . DEPUTY COMMISSIONER COMMERCIAL TAX OFFICER

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AUDIT 2, 2, DGSTO-2 PIONEER PLAZA KENCHANAHLLI ROAD RAJARAJESHWARINGAR BENGALURU 560098

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... RESPONDENTS

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(BY SRI. K.HEMAKUMAR, AGA)

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THIS WRIT PETITION IS FILED UNDER ARTICLE 226/227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH/SET ASIDE THE IMPUGNED ENDORSEMENT DATED 18.01.2022 ISSUED BY THE R1 AS PER ANNEXURE-A; DIRECT THE R1 TO PROVIDE A FAIR AND SUFFICIENT OPPORTUNITY OF HEARING TO THE PETITIONER IN RESPECT OF THE PETITIONER’S RECTIFICATION APPLICATION NO.272 TO 283/2014-15 DATED 11.12.2019 AS PER ANNEXURE-E FOR THE TAX PERIOD 2012-2013 AND THEREAFTER PASS A SPEAKING ORDER ON SUCH APPLICATION IN ACCORDANCE WITH LAW

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THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING IN B GROUP, THIS DAY, THE COURT MADE THE FOLLOWING:

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O R D E R

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The petitioner has impugned the endorsement dated 18.01.2022 (Annexure-A) which is issued by the first respondent – the Joint Commissioner of Commercial Taxes (Appeals)-3, Bengaluru. The Petitioner, upon verification of the records available, is informed that no mistake apparent on record is found. With this endorsement, the petitioner’s application under Section 69 of the Karnataka Value Added Tax Act, 2003 read with Section 9(2) of the Central Sales Tax Act 1956 stands disposed of.

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Sri. K.J.Kamath, learned counsel for the

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petitioner, submits that the petitioner has filed an application for rectification on 11.12.2019 (Annexure-E) because certain statutory forms filed as part of the appeal papers have not been considered and those must be considered. The failure to consider those statutory

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forms is a mistake apparent in the appellate order dated 26.09.2018.

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Sri. K.Hemakumar, learned Additional

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Government Advocate does not dispute that it is settled that an application for rectification must be decided on merits after due opportunity and if such opportunity was extended, the petitioner could have brought to the notice of the first respondent the statutory forms which the petitioner says is part of the records in the appeal.

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Though there is some contest on whether the petitioner requested for such personal hearing/opportunity or not, this Court is of the opinion that the question of error apparent must be reconsidered because it is admitted that the petitioner is not afforded with opportunity and the relevant forms are on record.

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Hence, the impugned endorsement dated

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18.01.2022 (Annexure-A) is quashed and the petition restored for re-consideration. The petitioner shall appear, without further notice before the first respondent - the Joint Commissioner of Commercial Taxes (Appeals)-3, Bengaluru on 25.04.2022, or on such other day as may be informed by the first respondent.

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Sd/JUDGE

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M/S Kishore Pharma Products Pvt. Ltd. v. Joint Commissioner of Commercial Taxes (APPEALS-3)

Case brief

What is this about?

What did the court decide?

M/S Kishore Pharma Products Pvt. Ltd. v. Joint Commissioner of Commercial Taxes (APPEALS-3)

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

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