M/s. SL Format Architects Pvt. Ltd., a Mumbai-based architecture firm, had filed this writ petition before the Kerala High Court challenging proceedings initiated by the Commercial Tax Officer (WCT) and the Inspecting Assistant Commissioner, Commercial Taxes, Ernakulam, arising out of an assessment for the year 2009-2010. The petitioner had also sought relief in connection with a Revenue Recovery Notice (Ext.P3) and an Assessment Order (Ext.P4) dated 11.04.2017.
During the course of hearing on admission, counsel for the petitioner, upon closer examination of the impugned notice, conceded that although the notice purported to have been issued under Section 25A of the relevant Act, its contents were in fact referable only to Section 25(1), inasmuch as there was no reference to any report of the Comptroller and Auditor General of India — a prerequisite for invoking Section 25A. The assessment order Ext.P4 had also been passed under Section 25(1) alone. Confronted with this position, counsel acknowledged that the challenge to the vires of Section 25 would not survive and sought leave to withdraw the petition with liberty to pursue the statutory appellate remedy.
The Court permitted withdrawal of the writ petition and granted liberty to file an appeal within one month from the date of receipt of a copy of the judgment. The Court further directed that if such an appeal is filed, no objection as to limitation shall be raised, and the Appellate Authority shall decide the appeal on merits within three months.