TMI Blog2019 (7) TMI 1509X X X X Extracts X X X X X X X X Extracts X X X X ..... notice and such rectification of show cause notice under section 74 of the Finance Act, 1994 is not envisaged - HELD THAT:- Since the petitioner has already availed the statutory remedy seeking rectification of mistake in the order, as has alleged by the learned counsel for the petitioner, he could not be permitted to pursue two parallel remedies, one by invoking section 74 of the Finance Act,1994 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Deepti Tripathi Heard learned counsel for the petitioner and Shri Dipak Seth, learned counsel representing the Commissioner, Central Board of Customs Excise and G.S.T, Chief Commissioner, Central G.S.T. Learned Standing Counsel has also been heard for the tehsil authorities. Ms. Deepti Tripathi and Shri Savitra Vardhan Singh have been heard for the Union of India. The subject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Thereafter the petitioner filed Writ Petition No.8764 (M/B) of 2019 wherein he has challenged the notice of attachment. Once the order dated 20.03.2018 has been served, the petitioner has filed Writ Petition No.17486 (M/B) of 2019. Shri Dipak Seth, learned counsel appearing for the respondents-department has brought to the notice of the Court an order dated 08.04.2019 passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 018 under section 74 of the Finance Act, 1994 and is dated 28.05.2019. Since the petitioner has already availed the statutory remedy seeking rectification of mistake in the order dated 20.03.2018, as has alleged by the learned counsel for the petitioner, he could not be permitted to pursue two parallel remedies, one by invoking section 74 of the Finance Act,1994 and the other by filing th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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