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2023 (8) TMI 530 - BOMBAY HIGH COURTRectification of Assessment Order - Assessing Officer has exceeded its jurisdiction under Section 24(1) of the MVAT Act - non-application of mind - opportunity of hearing was before the order rectifying the mistake - re-determination of turnover of the petitioner No. 1 so as to add to the turnover, a tax liability which is worked out in the operative part of the order. HELD THAT:- The Assessing Officer appears to have totally overlooked his jurisdiction under Section 24 which is purely for rectification of mistakes, and which would be exercised to rectify the mistake which was apparent on the face of the record. On perusal of the impugned order passed by the Assessing Officer under Section 24(1), it clearly appears that the Assessing Officer has exceeded his jurisdiction, inasmuch as, from the reasoning of the impugned order, which we have noted above, it cannot be said to be an order of rectification of mistake apparent on record. The Assessing Officer also appears to have resorted to a formality of a hearing and inviting reply to his notice for purported rectification of mistake, inasmuch as, the position on record as pointed out by the petitioners, of the Coimbatore Authorities not agreeing for issuance of Form “F” for transfer of the goods in question from Mumbai to Coimbatore for processing, has not been taken into consideration in passing the impugned order. The Assessing Officer has thus acted without application of mind as also completely mis-applied the provisions of Section 24 in passing the impugned order - Petition allowed.
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