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2022 (4) TMI 510 - GAUHATI HIGH COURTRectification of mistake - appealable under Section 86 of the Finance Act, 1994 - seeking opportunity of placing the relevant documents before the authorities - HELD THAT:- The Court is of the considered opinion that as the provisions of Section 74 of the Finance Act, 1994 provides for rectification of mistake, the ends of justice would be met to permit the petitioner to avail the statutory remedy as provided for under Section 74 of the Finance Act, 1994 by applying for rectification of mistakes, if any. The Court records the objection made by the learned Standing Counsel for GST. Be that as it may, as the Finance Act, 1994 provides under Section 74 for rectification of mistakes. Therefore, without adjudicating the issue raised in the writ petition, the Court is inclined to relegate the petitioner to submit a representation before the respondent no. 2 in an appropriate manner under Section 74 of the Finance Act, 1994 and on receipt of such representation, the respondent no. 2 i.e. Principal Commissioner, GST and Central Excise Commissionerate shall dispose of the said representation in accordance with law. Petition disposed off.
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