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TMI Blog2023 (12) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... e amount in terms of Section 143(1) an error occurred with regard to the cost of the goods produced by the petitioner - HELD THAT:- It appears that there is an error apparent on face of the record to the extent of mentioning the wrong figures with regard to the cost of goods as (-)Rs. 5,69,68,434/- instead of Rs. 39,87,66,401/-. No doubt, the said error has to be rectified and hence, the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accordance with law within a period of 30 days from the date of filing of the application. - Hon'ble Mr. Justice Krishnan Ramasamy For the Petitioner in both petitions : Ms.G.Janane, for Lakshmi Kumaran and Sridharan Attorneys For the Respondent in both petitions : Mr.B.Ramanakumar, Senior Standing counsel COMMON ORDER These writ petitions have been filed challenging the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. However the 1st respondent had rejected the application stating that he has no jurisdiction and only the 2nd respondent is having jurisdiction to consider the rectification application of the petitioner. Hence, the present writ petition. 4. The learned counsel for the respondent would submit that while mentioning the cost of the goods produced in intimation sent under Section 143(1) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rror has to be rectified and hence, the petitioner had filed a rectification application before the 1st respondent. However, it was submitted by the learned counsel for the respondents that if there is any rectification in the intimation sent under Section 143(1) of the Act, only the 2nd respondent has to carry out the rectification and hence the first respondent had rightly rejected the applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of filing of the application; (v) With regard to the other issues, the petitioner is granted liberty to approach the Appellate Authority, in which case, the Appellate Authority shall consider the said issues without insisting the period of limitation; 7. With the above directions, these writ petitions are disposed of. No cost. Consequently, the connected miscellaneous petition is also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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