Amendment Granted for Service Tax Payment Challan Errors

The Court allowed the writ petition seeking to amend Form G.A.R.-7 for a Service Tax payment challan due to errors in the Assessee Code Number and address. The errors were acknowledged as clerical mistakes by the petitioner's Accountant, and the correct details were provided in the petition. The Court directed the respondents to accept the amended Form with the accurate Service Code Number and updated address, thereby granting the requested amendments for the Service Tax payment challan.

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Issues: Amendment of Form G.A.R.-7 for Service Tax payment challan due to errors in Assessee Code Number and address.

Paragraph 1: The writ petition seeks to amend Form G.A.R.-7, a Service Tax payment challan, due to errors in the Assessee Code Number and address. The petitioner's Assessee Code Number was wrongly written as ASWPS0233PST002 instead of ALBPS4133JST001, with an error in the address as well. The correct address is provided in Form S.T.-2 attached to the petition, and the error is deemed apparent as the accounting code is correctly mentioned in Form G.A.R.-7.

Paragraph 2: After hearing both counsels and considering the facts, it is noted that the errors in the Service Tax Code and address were due to a mistake by the petitioner's Accountant. The error is evident from the correct accounting code provided in Form G.A.R.-7. As the petitioner and respondent No. 3 share a common Accountant, the clerical error is acknowledged. The Court directs respondent Nos. 1 and 2 to treat the Form G.A.R.-7 as per the petition, with the correct Service Code Number ALBPS4133JST001 and the updated address: 'H. No. 21, Baleshwar Singh Path, Dimna Road, Mango, Jamshedpur (East Singhbhum) Jharkhand 831012'. This amended Form will be considered as the payment of the petitioner.

Paragraph 3: The writ petition is allowed and disposed of based on the directions provided, granting the requested amendments to Form G.A.R.-7 for the Service Tax payment challan.

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