Tvl.Kajah Enterprises (P) Ltd., v. The Assistant Commissioner (Inspection) (St-Iu)

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 08.04.2025

CORAM:

THE HONOURABLE MR.JUSTICE VIVEK KUMAR SINGH and W.M.P.(MD)No.7291 of 2025 Tvl.Kajah Enterprises (P) Ltd., No.48, South Mount Road, Tirunelveli Town, Tirunelveli District, Represented by its Director, Abdul Gafoor.

... Petitioner -vsThe Assistant Commissioner (Inspection) (ST-IU), Office of the Joint Commissioner (ST-IU), Tirunelveli. ... Respondent PRAYER:- Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Mandamus, directing the respondent herein to consider the petitioner's rectification application under Section 161 of TNGST Act on 11.03.2025 after affording the petitioner a reasonable opportunity of hearing. For Petitioner : Ms.A.Lakshmi for M/s.Polax Legal Solutions For Respondent : Mr.J.K.Jayaselan Government Advocate

ORDER

This writ petition has been filed seeking a direction to the respondent herein to consider the petitioner's rectification application dated 11.03.2025, filed under Section 161 of the TNGST Act, after affording an opportunity of hearing to the petitioner.

2. Mr.J.K.Jayaselan, learned Government Advocate appearing for the respondent submits that the petitioner's rectification application dated 11.03.2025, relating to the Assessment Year 2017-2018, has been rejected by the respondent on 28.03.2025. The rejection was based on the ground that the error mentioned in the petitioner's application does not fall within the scope of 'errors apparent on the face of the record,' as outlined under the TNGST and CGST Acts, 2017. The provision for rectification is strictly limited to clerical, arithmetical, typographical errors or other mistakes that are self-evident and do not require further investigation or detailed scrutiny. Since the issue raised in the petitioner's application requires substantive examination beyond the scope of apparent errors, the petitioner's rectification application cannot be entertained.

3. At this juncture, the learned counsel appearing for the petitioner seeks the permission of this Court to withdraw the writ petition with liberty to file a fresh writ petition to challenge the rectification order and she has also made an endorsement to that effect.

4. Recording the above said submission and the endorsement made by the learned counsel for the petitioner, this Writ Petition is dismissed as withdrawn with liberty as prayed for. There shall be no order as to costs. Consequently, connected Miscellaneous Petition is closed.

NCC : Yes / No 08.04.2025 Index : Yes / No (1/6) smn2 To:- The Assistant Commissioner (Inspection) (ST-IU), Office of the Joint Commissioner (ST-IU), Tirunelveli.

VIVEK KUMAR SINGH , J.

smn2 08.04.2025 (1/6)