TMI Blog2023 (3) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that it was the Joint Commissioner who had communicated to the petitioner stating that the Commissioner of CGST Siliguri Commissionerate was of the opinion that the points raised in the application were not covered under section 74 Act and that the application for rectification of mistakes stood disposed of. Quite evidently there is no written order of the learned Commissioner CGST disposing th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Natasha Pradhan, Advocate for the Respondents JUDGMENT Bhaskar Raj Pradhan, J. 1. The petitioner ICFAI University Sikkim is aggrieved by a communication bearing No. C No: V(19)04/ADJ/ST/COMM/SLG/2016/1176 dated 23.01.2018 issued by the Joint Commissioner of CGST and Central Excise (respondent no.3). This impugned communication referred to an application for rectification of mistake ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt that it is the Commissioner who passed the Order-in-Original who was required to deal with an application for rectification of mistake under section 74 Act. 4. A perusal of the impugned communication dated 23.01.2018 reflects that it was the Joint Commissioner who had communicated to the petitioner stating that the Commissioner of CGST Siliguri Commissionerate was of the opinion that the poi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ionerate is directed to take on board the application for rectification of mistake filed by the petitioner, consider the same and dispose it by a written order. Until such time the learned Commissioner considers and disposes the application for rectification of mistake filed by the petitioner, the demand order dated 12.05.2022 shall not be pursued by the respondents. The writ petition is disposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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