2023 (11) TMI 604 - HC - Service Tax

Issuance of Writ of Mandamus directing the Respondent to consider the Petitioner's Rectification Application - seeking to pass an appropriate order by taking into consideration Section 74 of Finance Act 1994. The contention of the petitioner is that the petitioner has filed a Rectification Application, dated 24.06.2023, but the respondents have not considered the same. HELD THAT - Without going into the merits of the case, this Court simply directing the respondents to consider the petitioner's Rectification Application, dated 24.06.2023 in accordance to law, within a period of six weeks from the date of receipt of a copy of the Order. This Writ Petition is allowed.

Summary

The Madras High Court directed the Respondent to consider the Petitioner's Rectification Application within six weeks. Writ Petition allowed with no costs.