Writ Petition Disposed of as Revenue Rectifies Records under GST

By | January 24, 2025
(Last Updated On: January 24, 2025)

Writ Petition Disposed of as Revenue Rectifies Records under GST

Summary in Key Points:

  • Issue: Whether a writ petition challenging an order is necessary when the revenue department has already rectified the mistakes in the records as requested by the assessee.
  • Facts: The assessee challenged an order and sought rectification of certain mistakes in the records. The revenue department confirmed that the rectification had been carried out.
  • Decision: The High Court disposed of the writ petition, deeming it unnecessary to issue any further orders since the revenue department had already rectified the records.

Decision:

The High Court disposed of the writ petition, acknowledging that the revenue department had already rectified the mistakes in the records as requested by the assessee. The court emphasized the following:

  • Rectification of Records: The revenue department confirmed that they had carried out the rectification sought by the assessee.
  • No Further Orders Required: Since the grievance of the assessee was addressed through the rectification of records, the court deemed it unnecessary to issue any further orders.
  • Disposal of Writ Petition: The writ petition was disposed of, with no further action required from either party.

Important Note: This case highlights the importance of effective communication and cooperation between taxpayers and the revenue department. The assessee’s grievance was resolved through the rectification of records, demonstrating the willingness of the revenue department to address genuine concerns and rectify errors. This approach promotes a collaborative environment and avoids unnecessary litigation, benefiting both taxpayers and the tax administration.

HIGH COURT OF ORISSA
Subash Chandra Mund
v.
Commissioner of CT & GST
Arindam Sinha and M.S. Sahoo, JJ.
W.P.(C) No.17871 of 2024
JANUARY  7, 2025
P.C. Nayak, Adv. for the Petitioner. S. Das, Addl. Standing Counsel for the Respondent.
ORDER
1. Mr. Nayak, learned advocate appears on behalf of petitioner and submits, pursuant to filing the writ petition bearing challenge to appellate order dated 30th March, 2024, revenue has carried out rectification. As such relief sought by his client has been obtained.
2. Mr. S. Das, learned advocate, Additional Standing Counsel appears on behalf of State revenue and confirms, rectification has been made.
3. In view of aforesaid, no order need be made. The writ petition is disposed of.
Category: GST

About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email : Taxheal@gmail.com