TMI BlogRectification of mistake apparent on recordX X X X Extracts X X X X X X X X Extracts X X X X ..... Can commissioner (appeals) under service tax rectify its own order if there is mistake appearent on record? - Reply By KASTURI SETHI - The Reply = Pl. elaborate your query. Is it a typo error ? Write in detail about the nature of error. - Reply By Vasudev Mehta - The Reply = Dear Sir, There was delay of 3 days after 2 months for which the appellant had filed condonation application. However, Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner (Appeals) under Service Tax passed an order that no condonation application was filed and dismissed the appeal. There was a mistake of fact - Reply By KASTURI SETHI - The Reply = This will tantamount to review its own order which is not permitted in Service Tax law. Only Supreme Court can review its own order. No other Court or Appellate Authority can review its own order. If you have soli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d proof of filing application for condonation of delay and you think your application for condonation of delay was ignored, you must file appeal with Tribunal. There is a case law on this very issue in your favour. Such case law can be easily traced out. - Reply By Vasudev Mehta - The Reply = Dear Sir, The Client had bonfidedly filed rectification application against the same for which the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner (Appeals) provided hearing however since no order was passed by Commissioner (Appeals). The Client approached CESTAT with a delay of 25 days against the original order of Commissioner (Appeals). Will CESTAT condone the delay? - Reply By KASTURI SETHI - The Reply = Yes, CESTAT has vast powers to condone the delay but you must have solid cause of delay with documentary evidence. - Reply By Vas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udev Mehta - The Reply = Dear Sir, Are there any case laws under service tax that bonafidely pursuing rectification application before Commissioner (Appeals) is sufficient cause for condoning delay? - Reply By KASTURI SETHI - The Reply = It will take time to trace out. However, Madras High Court judgement is on the same issue but it pertains to GST regime. TMI Issue ID 762560. This may help you. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee rationale in the judgement. You are not at fault at all. Hopefully delay is condonable. If I come by any case law pertaining to the Service Tax law, that will be posted here immediately. - Reply By KASTURI SETHI - The Reply = You can also take shelter of the following :- (i) Limitation Act (ii) General Clauses Act (iii) Principles of natural justice (iv) Fundamental Rights for equal justice - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rectification of mistake apparent on record - Query Started By: - Vasudev Mehta Dated:- 14-1-2025 Last Replied Date:- 15-1-2025 Service Tax - Got 8 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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