TMI Blog2018 (8) TMI 1323X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that:- The Assistant Commissioner has not stated why according to him what the petitioner pointed out was not an apparent error. Secondly, we are informed that the petitioner had, by way of abandoned caution, also filed an appeal. The question of circumventing the appeal route is therefore does not arise. The Assistant Commissioner is requested to pass fresh order of rectification applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The petitioner has challenged an order dated 09.01.2018 passed by the Assistant Commissioner of Central GST Division-VI, Ahmedabad, rejecting the petitioner's application for rectification of an order of assessment. The said authority had passed an order dated 08.05.2017 confirming the petitioner's service tax liability at ₹ 18,34,192/- for the financial years 2011-12 upto Septembe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubject to certain conditions. He was however, of the opinion that this is not a case for exercising such powers of rectification. According to him, a mistake can be rectified only if it is apparent from the record. His observations were as under: It can be seen from the above provision, if the matter has been considered and decided in any proceeding by way of appeal or revision relating to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 85. That is to say, that, if an appeal is not filed within time under section 85, the opportunity to reopen the assessment cannot be read into provisions of section 74. 5. Perusal of the above portion would show that the application of the petitioner was rejected on two grounds. Firstly, that there was no error apparent on the face of the record which could be rectified and secondly, entert ..... X X X X Extracts X X X X X X X X Extracts X X X X
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