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2015 (9) TMI 1531 - HC - Service TaxRectification of mistake - error is apparent because accounting code given to this petitioner is correctly mentioned at Form G.A.R.-7 - Held that - This error has been committed by the Accountant of this petitioner who is common for this petitioner as well as for respondent No. 3. The name of the petitioner as well as respondent No. 3 is same. This being purely a clerical error, we, hereby, direct respondent Nos. 1 and 2 to treat Form G.A.R.-7 which is at Annexure 3 series as of this petition having Service Code Number as ALBPS4133JST001. Service Code mentioned in G.A.R.-7 Form is wrongly mentioned and instead of the same, the aforesaid service code shall be inserted. Similarly, there is an error committed by this petitioner in narrating the address of this petitioner in G.A.R.-7 Form which is at Annexure 3 series - petition allowed - decided in favor of petitioner.
Issues: Amendment of Form G.A.R.-7 for Service Tax payment challan due to errors in Assessee Code Number and address.
Paragraph 1: The writ petition seeks to amend Form G.A.R.-7, a Service Tax payment challan, due to errors in the Assessee Code Number and address. The petitioner's Assessee Code Number was wrongly written as ASWPS0233PST002 instead of ALBPS4133JST001, with an error in the address as well. The correct address is provided in Form S.T.-2 attached to the petition, and the error is deemed apparent as the accounting code is correctly mentioned in Form G.A.R.-7. Paragraph 2: After hearing both counsels and considering the facts, it is noted that the errors in the Service Tax Code and address were due to a mistake by the petitioner's Accountant. The error is evident from the correct accounting code provided in Form G.A.R.-7. As the petitioner and respondent No. 3 share a common Accountant, the clerical error is acknowledged. The Court directs respondent Nos. 1 and 2 to treat the Form G.A.R.-7 as per the petition, with the correct Service Code Number ALBPS4133JST001 and the updated address: 'H. No. 21, Baleshwar Singh Path, Dimna Road, Mango, Jamshedpur (East Singhbhum) Jharkhand 831012'. This amended Form will be considered as the payment of the petitioner. Paragraph 3: The writ petition is allowed and disposed of based on the directions provided, granting the requested amendments to Form G.A.R.-7 for the Service Tax payment challan.
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