2020 (9) TMI 303

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..... thout hearing him on his Rectification of Mistake Application, that by itself may not justify an interference with Ext.P5 communication in these proceedings under Art.226 of the Constitution of India. A reading of Ext.P4 document clearly reveals that, although styled as a Rectification of Mistake Application, it is in effect an application seeking a review of Ext.P3 order of the Assistant Commissi .....

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..... sioner of Central Taxes, informing him that the Rectification of Mistake Application preferred by him against the order-in-original dated 05.03.2020 [Ext.P3] could not be considered since the legality of the demand of service tax had already been confirmed by the Assistant Commissioner in Ext.P3 order. It is the petitioner s case that Ext.P5 communication was issued without hearing him on the Rect .....

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..... , although styled as a Rectification of Mistake Application, it is in effect an application seeking a review of Ext.P3 order of the Assistant Commissioner. Under the Statute in question, there is no express power of review conferred on the Assistant Commissioner. As a statutory authority, he cannot be seen as possessing any inherent power of review either. Under the said circumstances, I am of the .....

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