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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Petition disposed: 1st Respondent to decide rectification petition if 25% disputed tax deposited within 30 days; decision in three months.</h1> HC disposed the writ petition directing the 1st Respondent to decide the Rectification Petition dated 02.04.2024, filed by the petitioner in place of a ... Confirmation of demand proposed in SCN - Instead of filing a statutory appeal under Section 85 of the Finance Act, 1994, the Petitioner filed a Rectification Application under Section 74 of the Finance Act, 1994, which has not been disposed of till date - HELD THAT:- With the consent of learned counsel for petitioner and the learned counsel for Respondents, this Writ Petition is disposed of by directing the 1st Respondent to dispose of the Rectification Petition dated 02.04.2024, subject to the Petitioner depositing 25% of the disputed tax within a period of thirty (30) days from the date of receipt of a copy of this order. Subject to the Petitioner complying with the stipulated conditions, the 1st Respondent shall proceed to pass appropriate orders on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months thereafter. Petition disposed off. Petitioner challenged Order-in-Original No.06/2023 ST-AC (DC) dated 03.02.2023 confirming demand proposed in Show Cause Notice No.10/2022-ST dated 28.04.2022. Instead of filing a statutory appeal under Section 85 of the Finance Act, 1994, petitioner filed a Rectification Application under Section 74 of the Finance Act, 1994 which remains undecided. Petitioner relied on Section 74(3)(b), contending the limitation for passing an 'order under subsection(1)' has expired and the impugned order is liable to be set aside. Respondent contended the rectification petition filed on 02.04.2024 was an afterthought to evade limitation and prolong litigation. By consent, petition disposed directing disposal of the Rectification Petition dated 02.04.2024, subject to petitioner depositing 25% of the disputed tax within 30 days. Subject to compliance, the authority shall pass appropriate orders on merits 'as expeditiously as possible, preferably, within a period of three (3) months.' Failure to comply permits recovery as if the writ were dismissed in limine; opportunity of hearing to be afforded. No costs.
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