9911796707
TMI Blog2025 (1) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... . Choudhury, Advocate For the Opposite parties : Mr. S. Mishra, Advocate (Standing Counsel) JUDGMENT ARINDAM SINHA, J. 1. Mrs. Roy Choudhury, learned advocate appears on behalf of petitioner and submits, impugned is, inter alia, intimation dated 30th November, 2024 intimating that the Joint Commissioner of Sales Tax (Appeal), in its appeal order no.3623 dated 21st October, 2023 had dismiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de to order dated 24th April, 2023. It having been disclosed in the writ petition is demonstration that petitioner was communicated the rectification order, subject matter of the intimation. 3. So far as appeal order dated 24th April, 2023 is concerned, Mr. Mishra hands up copy of the order and attached thereto postal receipt showing dispatch to petitioner on date appearing to be sometime in July ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the intimation but the date carries a mistake. Revenue committed error, albeit typographical error in printing date of the order mentioned in impugned intimation. Petitioner's contention is that the order mentioned in impugned intimation was not served. It could not have been as the particulars of the order themselves carry an error. However, we are convinced that petitioner was aware all along. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emand remaining same is not supported by the provision. 8. Impugned rectification order and the intimation are set aside and quashed. Petitioner will forthwith communicate certified copy of this order to the authority within 24th January, 2025 and obtain date of hearing, for purpose of rectification. In event of omission to communicate as directed, impugned order and intimation will automatically ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
