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2023 (3) TMI 271 - HC - GSTApplication for rectification of mistake - section 174(2) of the CGST Act, 2017 - HELD THAT - 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 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 the application for rectification of mistake as required under section 74 Act. In view of the submissions made by the learned counsel for the parties the impugned communication dated 23.01.2018 passed by the Joint Commissioner is set aside and the learned Commissioner, CGST, Siliguri Commissionerate 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 - Application disposed off.
Issues:
1. Interpretation of section 74(1) of the Finance Act, 1994 regarding rectification of mistake in an order passed by a Central Excise Officer. 2. Authority responsible for dealing with an application for rectification of mistake under section 74 Act. 3. Validity of the communication issued by the Joint Commissioner regarding a demand notice under the CGST Act, 2017. 4. Correct procedure for disposing of an application for rectification of mistake under section 74 Act. 5. Consideration of the application for rectification of mistake by the Commissioner of CGST, Siliguri Commissionerate. Analysis: The High Court of Sikkim heard a case where the petitioner, ICFAI University Sikkim, challenged a communication from the Joint Commissioner of CGST and Central Excise regarding a demand notice issued under the CGST Act, 2017. The petitioner argued that the communication was contrary to section 74(1) of the Finance Act, 1994, which allows for rectification of mistakes in orders passed by Central Excise Officers. The petitioner contended that the Commissioner who passed the original order should handle applications for rectification of mistakes under section 74 Act. The Court noted that the impugned communication did not include a written order from the Commissioner as required by section 74 Act, and the Deputy Solicitor General of India agreed that the application should be considered and disposed of by the Commissioner through a written order. The Court set aside the communication from the Joint Commissioner and directed the Commissioner of CGST, Siliguri Commissionerate to consider and dispose of the application for rectification of mistake filed by the petitioner. Until the Commissioner completes this process, the demand order dated 12.05.2022 shall not be pursued by the respondents. The writ petition was disposed of accordingly. Additionally, the Court addressed a mistake made by the petitioner's counsel regarding the grant of a personal hearing, clarifying that it did not impact the decision in the case. Overall, the judgment clarified the correct procedure for handling applications for rectification of mistakes under section 74 Act, emphasizing the role of the Commissioner in dealing with such applications and the necessity of a written order for disposal. The Court's decision ensured that the application filed by the petitioner would be appropriately considered and resolved by the Commissioner, maintaining procedural fairness and legal compliance in the matter.
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