9911796707
TMI Blog2023 (3) TMI 733X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner sought rectification under Section 84 that has come to be rejected by the officer on 15.11.2019 on the ground that there was no discussion in the order dated 03.05.2019 and hence no rectifiable error. This conclusion of the appellate authority is clearly contrary to law insofar as the very non-consideration of submissions dated 23.01.2019, would constitute an error apparent on record liable to be rectified under Section 84 of the Act. In light of this, the impugned orders need to be set aside. The petitioner will appear before the appellate authority on 24.03.2023 at 10.03 a.m. with materials in support of the request of rectification and without anticipating any notice afresh for the hearing scheduled as aforesaid. After hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nover between the products manufactured and sold had been furnished to the attention of the Assessing Officer. The assessments have been completed and the issue with which we are concerned in these writ petitions revolve around the differential rate of taxes. 5. The difference of opinion between the parties was that the petitioners claim that one of their products, TANG was existable to taxes at the rate of 4% and thereafter 5%, whereas it is the stand of the respondents that the rates applicable would be 12.5% and thereafter 14%. It is not the rate per se which is in dispute before me. 6. The Assessing Authority concluded the assessments adverse to the petitioner confirming the higher of the rates as applicable to the turnover. In do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecific contention raised is the alternate contention that if at all enhanced rate were to be confirmed, it would be applicable only qua the turnover from sales of TANG. 11. Learned Government Advocate was specifically asked to confirm whether this additional submission is part of the record and on instructions received from the Officer, she confirms that it is indeed part of their records. 12. Notices were issued thereafter and submissions filed by the petitioner culminating in an appellate order dated 03.05.2019. It is, at this stage, that the error arises in the procedure followed by the authority insofar the appellate order dated 03.05.2019 omits to consider the additional submission made on 23.01.2019. 13. The fact that such su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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