Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2023 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (4) TMI 612 - MADRAS HIGH COURTRectification of mistake - error apparent on the face of record or not - application for rectification of mistake under Section 74 of the Finance Act, 1994, filed within time or not - HELD THAT:- The explanation offered by the petitioner is that application dated 14.09.2022 was sent by registered post acknowledgment due and though there is a proof of dispatch, and there has been no acknowledgment card received by it. This writ petition stands disposed, permitting the petitioner to appear before the respondent on 19.04.2023 at 10.30 a.m. without expecting any further notice in this regard, with a copy of application dated 14.09.2022 and all documents in support of the same. Let the petitioner be heard, the application be considered and orders be passed within a period of four (4) weeks from that date, in accordance with law.
|