Pet it ioner v. Assist ant Com m issioner, St at e Tax, Ut t arkashi and anot

: Mr. Sagar Kot hari, learned counsel. Counsel for t he St at e. : Ms. Puj a Banga, learned Brief Holder for t he St at e. Counsel for respondent No. 2 : Mr. Vinay Kum ar, learned counsel. JUD GM EN T : ( p e r Sr i G. N a r e n d a r , C.J.) Heard t he learned counsel for t he pet it ioner and t he learned counsel for t he respondent s.

2. The issue, a nut shell, t hat arises det erm inat ion in t he inst ant writ pet it ion is, whet her t he am ount levied as t ax due is correct or not ?

3. The case of t he pet it ioner is t hat , on account of an addit ion of a num erical figure, t he sam e has result ed in an arit hm et ical m iscalculat ion and it has result ed in a sit uat ion, where t he t ax dem and is m ore t han t he t axable value of t he t urnover / t ransact ions undert aken by t he pet it ioner. 1

4. A perusal of t he show cause not ice ( Annexure No. 1 t o t he writ pet it ion) shows t hat for Financial Year 2020- 21, for t he period of June 2020, Rs. 6,59,000/ - has been considered t he am ount received by t he pet it ioner t he Governm ent Depart m ent , and Rs. 59,310/ - and Rs. 59,310/ - have been assessed as CGST and SGST respect ively and, t hereaft er, int erest was also direct ed t o be com put ed on t he sam e. Pursuant t o t he order dat ed 23.12.2024, a recovery cert ificat e was issued against t he pet it ioner.

5. Learned counsel for t he pet it ioner subm it s t hat in t he let t er dat ed 17.04.2025 of t he Addit ional General Manager of t he respondent Depart m ent ( Annexure No. 3 t o t he writ pet it ion) , which is addressed t o t he pet it ioner also, t he aforesaid arit hm et ical m ist ake has been adm it t ed.

6. The subm ission of t he learned counsel is placed on record.

7. Learned counsel for t he respondent s would fairly subm it t hat , in t he event , t here being a m iscalculat ion or an arit hm et ical error on account of int roduct ion of an addit ional num erical figure, t he Depart m ent is always open considerat ion of t he sam e and t he m at t er m ay be rem it t ed back. 2

8. Having heard t he counsels, we are of t he opinion t hat t he error being point ed out by t he pet it ioner, being m ere arit hm et ical error, t he provisions of Sect ion 161 of t he Act can be invoked by t he pet it ioner. That apart , t he second proviso t o Sect ion 161 of t he Act reads as under: - “ Provided furt her t hat t he said period of six m ont hs shall not apply in such cases where t he rect ificat ion is purely in t he nat ure of correct ion of a clerical or arit hm et ical error, arising from any accident al slip or om ission.”

9. The case canvassed by t he pet it ioner falls squarely wit hin t he am bit of t he second proviso.

10. I n t hat view of t he m at t er, t he writ pet it ion is allowed in part . The pet it ion is disposed of by grant ing libert y t o t he pet it ioner t o prefer an Applicat ion under t he second proviso t o Sect ion 161 of t he Act and, if such an Applicat ion is m ade, t he sam e shall be considered wit hout reference t o t he lim it at ion im posed under t he first proviso and t he sam e shall be considered and disposed of on m erit s by t he A.O. Till such disposal of t he Applicat ion preferred by t he pet it ioner under Sect ion 161 of t he Act , t here shall be no coercive act ion, subj ect t o t he condit ion t hat t he Applicat ion, invoking t he provision of Sect ion 161 of t he act , shall be m ade wit hin t wo weeks from t he dat e of receipt of t he cert ified copy of t his order. 3

12. The pet it ion st ands ordered accordingly. There shall be no order as t o cost s. _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ G. N A REN DA R, C.J. _ _ _ _ _ _ _ _ _ _ _ _ _ A LOK M A H RA , J. Dt : 15 t h July, 2025 Rat hour PRAVIND RA SINGH RATHOUR RATHOUR DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=23699ccc2fd40ad81b6fd13323779d9 e3aeb1097d17dbb53d481cabd25946eed, postalCode=263001, st=UTTARAKHAND, serialNumber=1F65499E931DF71CDAF92A40C C6179B8E010331BA695239171F906FD5C45C4 E8, cn=PRAVINDRA SINGH RATHOUR 4