Petitioner Allowed to Present Case; Decision Expected in Four Weeks After Timely Application Accepted.

The HC disposed of the writ petition, permitting the petitioner to appear before the respondent on 19.04.2023 with a copy of the application dated 14.09.2022 and supporting documents. The court deemed the rectification application timely, despite the respondent's objection regarding the reminder's date. The respondent is instructed to hear the petitioner and issue a decision within four weeks, adhering to legal procedures. No costs were imposed, and the related miscellaneous petition was closed.

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Issues involved:
The petitioner seeks a mandamus for rectification of a mistake in an Order-in-Original. The main issue is the timeliness of the application for rectification under Section 74 of the Finance Act, 1994.

Details of the Judgment:

Issue 1: Timeliness of Application for Rectification
The petitioner filed an application for rectification dated 14.09.2022, seeking correction of an Order-in-Original dated 20.10.2020. A reminder was sent on 09.11.2022 to the Assistant Commissioner of GST & Central Excise, Puducherry, as there was no communication regarding the application. The respondent received the reminder on the same day. The limitation for filing such an application is two years from the date of the order. The respondent argues that the reminder, dated 09.11.2022, is beyond the time limit. However, considering that the reminder refers to the application dated 14.09.2022, the court deems the application to have been filed in time.

Issue 2: Proof of Dispatch of Application
The petitioner claims that the application dated 14.09.2022 was sent by registered post acknowledgment due. Although there is proof of dispatch, the petitioner did not receive an acknowledgment card. This raises a question regarding the receipt of the application by the authority.

Judgment Summary:
The writ petition is disposed, allowing the petitioner to appear before the respondent on 19.04.2023 at 10:30 a.m. without further notice, with a copy of the application dated 14.09.2022 and supporting documents. The respondent is directed to hear the petitioner, consider the application, and issue orders within four weeks from the said date, following the law. No costs are imposed, and the connected miscellaneous petition is closed.

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