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2019 (7) TMI 1509 - HC - Service TaxRectification of mistake - the petitioner has been intimated that his application for rectification of some mistake could not be entertained for the reason that he had filed the said application seeking rectification of some mistake in the show cause notice and such rectification of show cause notice under section 74 of the Finance Act, 1994 is not envisaged - HELD THAT:- Since the petitioner has already availed the statutory remedy seeking rectification of mistake in the order, as has alleged by the learned counsel for the petitioner, he could not be permitted to pursue two parallel remedies, one by invoking section 74 of the Finance Act,1994 and the other by filing the writ petition under Article 226 of the Constitution of India. These writ petitions are finally disposed of with the direction to the authority concerned to consider and decide the application dated 28.05.2019 which has been annexed as annexure 5 to the writ petition and is said to have been preferred by the petitioner seeking rectification of the mistake in the order dated 20.03.2018, under section 74 of the Finance Act, 1994.
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