2024 (12) TMI 1504

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..... ted 22nd April, 2024 is set aside and quashed. Petitioner has moved Court invoking writ jurisdiction on not having filed appeal. In the circumstances, circular dated 15th October, 2024 by Central Board of Indirect Taxes and Customs, requiring petitioner to apply for rectification is to be complied with. Petition disposed off. - THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JU .....

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..... learned advocate, Standing Counsel appears on behalf of State Revenue and Mr. Kedia, learned advocate, Junior Standing Counsel, for Central Revenue. 3. Mr. Mishra submits, departmental procedure stands formulated requiring petitioner to apply restoration. 4. In view of aforesaid impugned order dated 22nd April, 2024 is set aside and quashed. Petitioner has moved Court invoking writ jurisdiction o .....

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