The Hon’ble Madras High Court in the case of M. Venkataraj vs Assistant Commissioner (ST) [W.P. No. 18949 of 2023 dated November 8, 2023] directed the Revenue Department to dispose of the rectification application filed by the Petitioner within the period of three months from the date of receipt of the copy of this order.
Facts:
M. Venkataraj, (“the Petitioner”) is registered under the GST operating under the name and style of M/s. Sri Malleswara Enterprises. The Revenue Department (“the Respondent”), issued a Show Cause Notice under Section 74(5) of Central Goods and Services Tax Act, 2017 (“the CGST Act”), interalia, alleging that, the Petitioner is liable to pay tax under Sections 9(1) and 9(3) of the CGST Act, on the ground that, the Petitioner has not disclosed the correct turnover pertaining to disposal of minerals and seigniorage fee (Royalty paid to the Government for removal or consumption of minerals) paid to the government. Therefore, the Respondent proposed to raise the demand on forward charge basis for alleged suppression of aggregate turnover and on reverse charge basis for seigniorage fees. The Petitioner, however, disputed the figures, claiming they matched the annual returns, and filed a rectification application on May 30, 2023.
The Respondent has, however, contended that the rectification application has not been filed on the ground that, there is a discrepancy in date of receiving and date of the application.
Held:
The Hon’ble Madras High Court in W.P. No. 18949 of 2023 noted that, the Petitioner has restricted the submission to the extent of disposal of the rectification application. Therefore, the Hon’ble High Court disposed of the writ petition and directed the Respondent to dispose the rectification application filed by the Petitioner within the period of three months from the date of receipt of the copy of this order,
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