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2023 (1) TMI 294 - HC - VAT and Sales TaxRectification of mistake - mistake apparent on the face of record - Interpretation of Statute - Section 19(5)(a) read with Section 17 and Section 2(20) as well as Section 30 of the Act - reversal of ITC - G.O.Ms.No.103 dated 01.08.2012 - G.O.Ms.No.155 dated 08.12.2012 - G.O.Ms.No.6 dated 06.02.2013 - HELD THAT:- Section 84 provides for the rectification of an error apparent on record and not one which involves discussion, debate or possible multiple opinions. This is a settled position as per several judgments of the Hon’ble Supreme Court and High Courts - What has to be borne out by process of reasoning taking note of rival contentions and differing points of view is not liable to be addressed under Section 84, the purpose of which is only to correct an apparent and evident mistake. None of the Notifications in this case touch upon the aspect of Input Tax Credit in the hands of the selling dealers, and had they done so, the officer would perhaps have been right in stating that the grant of ITC even in the place of such express provision for reversal in the Notification, was an error apparent on record. Since the Notification did not mention anything about ITC or reversal, the impugned proceedings would also have to be tested in the context of whether at all Section 84 could be applied in this case, and thus fail. The impugned orders are quashed and these writ petitions are allowed.
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