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2022 (4) TMI 510 - HC - GSTRectification of mistake - appealable under Section 86 of the Finance Act 1994 - seeking opportunity of placing the relevant documents before the authorities - HELD THAT - The Court is of the considered opinion that as the provisions of Section 74 of the Finance Act 1994 provides for rectification of mistake the ends of justice would be met to permit the petitioner to avail the statutory remedy as provided for under Section 74 of the Finance Act 1994 by applying for rectification of mistakes if any. The Court records the objection made by the learned Standing Counsel for GST. Be that as it may as the Finance Act 1994 provides under Section 74 for rectification of mistakes. Therefore without adjudicating the issue raised in the writ petition the Court is inclined to relegate the petitioner to submit a representation before the respondent no. 2 in an appropriate manner under Section 74 of the Finance Act 1994 and on receipt of such representation the respondent no. 2 i.e. Principal Commissioner GST and Central Excise Commissionerate shall dispose of the said representation in accordance with law. Petition disposed off.
Issues:
Challenge to adjudicatory order dated 09.02.2022 passed by the Principal Commissioner, GST and Central Excise Commissionerate, Guwahati regarding service tax demand. Request for exemption under notification no. 25/2012 and no. 04/2014. Objection to writ petition on appealability grounds under Section 86 of the Finance Act, 1994. Prayer for rectification of mistakes under Section 74 of the Finance Act, 1994. Analysis: The petitioner challenged the adjudicatory order dated 09.02.2022, contending that certain receipts were exempted from service tax under notification no. 25/2012 and no. 04/2014. Despite the petitioner's submissions, the Principal Commissioner confirmed the demand of service tax amounting to ?8,24,48,561 for a specific period. The Standing Counsel for the GST objected to the writ petition, citing appealability under Section 86 of the Finance Act, 1994, and highlighting that the petitioner was given a hearing opportunity. The Court acknowledged the petitioner's claim of exemption for specific receipts and directed the petitioner to seek rectification of any mistakes under Section 74 of the Finance Act, 1994. The Court emphasized that allowing the petitioner to avail the statutory remedy for rectification would serve the ends of justice. The objection raised by the Standing Counsel for GST was duly noted by the Court, emphasizing the provision for rectification of mistakes under Section 74 of the Finance Act, 1994. Without delving into the merits of the writ petition's contentions, the Court decided to relegate the petitioner to submit a representation to the respondent no. 2, the Principal Commissioner, GST and Central Excise Commissionerate, under Section 74 of the Finance Act, 1994. The Court instructed the petitioner to provide a copy of the order, along with the representation and email address, within two weeks. The respondent no. 2 was directed to dispose of the representation within six weeks and communicate the decision to the petitioner. The Court concluded the writ petition with these directions, ensuring due process and adherence to the statutory provisions.
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