Rectification of Mistake - It is not in all cases that the ...
Mistake Rectification Requires Specific Conditions; Consider Appeal for Strong Merits Instead of Seeking Rectification.
May 15, 2019
Case Laws Service Tax HC
Rectification of Mistake - It is not in all cases that the application of a wrong provision or the non-application of a right provision would tantamount to a mistake apparent from the record - it is subject to certain parameters - may be the petitioner has a good case on merits - should only file an appeal against the original order
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