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TMI Blog2019 (7) TMI 1509X X X X Extracts X X X X X X X X Extracts X X X X ..... ak, Dinesh Kumar Srivastava,Rajesh Kumar Lodhi Counsel for Respondent :- A.S.G.,Dipak Seth,Savitra Vardhan Singh, Dr. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 28.02.2019 whereby the final order was directed to be furnished to the petitioner. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner seeking rectification of the order dated 20.03.2018 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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