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2023 (4) TMI 612

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..... fication of mistake under Section 74 of the Finance Act, 1994, filed within time or not - HELD THAT:- The explanation offered by the petitioner is that application dated 14.09.2022 was sent by registered post acknowledgment due and though there is a proof of dispatch, and there has been no acknowledgment card received by it. This writ petition stands disposed, permitting the petitioner to appe .....

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..... nding Counsel for the respondent, this writ petition is disposed finally. 2. The petitioner seeks a mandamus directing the respondent, the Assistant Commissioner of GST and Central Excise, Puducherry, to rectify the mistake apparent on record in Order-in-Original dated 20.10.2020 corrected vide Corrigendum dated 17.11.2020. The premise of the petitioner's prayer is an application for rectif .....

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..... tion for Rectification of Mistake under Sec.74 of the Finance Act, 1994 dt 14.09.2022 ----- Please refer to our Application for Rectification of Mistake under Sec.74 of the Finance Act, 1994 dt 14.09.2022. In this regard, we have not received any communication so far. So we request you to kindly enlighten us about the status of our Application for Rectification of Mistake within one week .....

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..... d post acknowledgment due and though there is a proof of dispatch, and there has been no acknowledgment card received by it. 6. In light of the narration as aforesaid, this writ petition stands disposed, permitting the petitioner to appear before the respondent on 19.04.2023 at 10.30 a.m. without expecting any further notice in this regard, with a copy of application dated 14.09.2022 and all do .....

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