The Kerala High Court directed to consider the rectification application to rectify factual mistakes and passed the order within 2 months. The counsel for the appellant sought permission to request a rectification of the mistake application before the Assistant Commissioner to rectify certain factual mistakes that are apparent in the adjudication order to reduce the total liability confirmed against him.
M/S Bright Communications, the appellant failed to respond to the show cause notice issued by the Department seeking payment of service tax for the period from 2012-2013 to 2016-2017 and further had not filed any statutory appeal against the adjudication order passed by the Assistant Commissioner, there was no ground for interfering with the adjudication order and the Writ Petition was failed.
When the matter came up for admission before the Court, after arguing the matter for some time, the counsel for the appellant sought permission to prefer a rectification of mistake application before the Assistant Commissioner to rectify certain factual mistakes that are apparent in the adjudication order to reduce the total liability confirmed against him. By a separate Interlocutory Application, he has also produced the rectification application preferred by him.
The petitioner prayed to direct the Assistant Commissioner, before whom the application has been preferred, to consider and pass orders on the same expeditiously, after hearing the appellant.
While allowing the appeal, the division bench comprising Dr Justice A K Jayasankaran Nambiar & Justice Syam Kumar V M set aside the judgment of a Single Judge to enable the Assistant Commissioner to consider the rectification application by waiving the period of limitation for considering the same.
The court directed to pass orders under law, within two months. Sri.Jose Jacob, the counsel appeared for the appellant and Smt.Preetha S. Nair, the counsel appeared for the respondents.
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