Tribunal Rectifies Final Order for Accuracy & Completeness

The Tribunal rectified the Final Order to correct the appeal number and include necessary details concerning Bangalore Development Authority. This rectification addressed typographical errors and omissions, ensuring accuracy and completeness in documenting demands and penalties.

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Issues: Rectification of Mistakes in Final Order

Issue 1: Rectification of Appeal Number Typographical Error
The assessee filed applications for rectification of mistakes in the Final Order due to typographical errors. The appeal number was incorrectly recorded as ST/41748/2015 in paragraph 15.5, whereas the correct number should have been ST/42180/2017. The Tribunal acknowledged this as a typographical mistake and rectified the order accordingly, setting aside demands and penalties confirmed in the impugned order for the correct appeal number.

Issue 2: Inclusion of Details Concerning Bangalore Development Authority
The second rectification sought by the assessee involved the omission of details regarding Bangalore Development Authority (BDA) in the Final Order. The table provided by the assessee correctly indicated the disputed amounts related to both Karnataka Housing Board and BDA. However, in the Final Order, the details of projects of BDA were missing under the projects mentioned, despite references to BDA in the heading and discussions. The Tribunal found these to be patent errors of typographical mistake and omission, rectifying the table under para-4 at page 7 to include the correct details for Appeal ST/42180/2017. The demands related to BDA were set aside, and the rectification was allowed based on the errors being apparent on record.

In conclusion, the Tribunal rectified the Final Order to correct the appeal number and include the necessary details concerning Bangalore Development Authority, addressing the typographical errors and omissions pointed out by the assessee. The rectification was deemed necessary based on the clear discrepancies in the order, ensuring accuracy and completeness in the documentation of demands and penalties.

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