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2019 (3) TMI 1383

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..... by the assessee in respect of Appeal ST/42180/2017, the said table did indicate disputed amounts with reference to BDA also, in addition to KHB - The errors pointed out by the applicant are patent errors of typographical mistake and omission and does not require any long drawn process of argument or hearing to find out the error. The errors being apparent on record we consider that these require rectification. ROM Application allowed. - ST/ROM/41703-05/2018, ST/ROM/41707-09/2018 In Appeal Nos. ST/40066/2013, ST/40066/2014, ST/40233/2014, ST/41559/2014, ST/41748/2015, ST/42180/2017 - MISC ORDER No. 40839-40844/2018 - Dated:- 20-12-2018 - Ms. Sulekha Beevi, C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) .....

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..... 017 consists of two projects namely Karnataka Housing Board and Bangalore Development Authority. Thus the total demand in the said appeal is as under (the entire table is annexed herewith): ST/42180/2017 SCN 18/2016 dated 22.08.2016 OIO No 06/2017 dated 31.05.2017 POD 01.04.2013 to 31.03.2015 Karnataka Housing Board 2,47,91,740 2,47,91,740 Interest Under Section 75 Penalty of ₹ 10,000 for non-filing of returns under Section 77 Equal Penalty under Section 78 Bangalore Development Authority 2,41,05,111 2,41,05,111 TOTAL 4,88,96 .....

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..... 5, it is very obviously a typographical mistake, considering the discussions contained in the entire order which is apparent on the face of record. Hence para 15.5 of the Tribunal Final Order No.41891-41896/2018 dt. 29.06.2018 is ordered to be rectified and read as under : 15.5 Appeal ST/42180/2017 - Demands and penalties confirmed/imposed in the impugned order are set aside and appeal is allowed in toto. 5.2 In respect of the second point for rectification prayed by assessee, it is apparent from the facts on record that in the appeal wise table provided by the assessee in respect of Appeal ST/42180/2017, the said table did indicate disputed amounts with reference to BDA also, in addition to KHB. In another compilation submitted .....

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