https://www.taxtmi.com/caselaws?id=367479 The High Court allowed the writ petition, setting aside the Ext.P5 order and directing the second respondent to review and decide on the Ext.P4 rectification application. This clarifies the jurisdictional aspect of considering rectification applications under the Finance Act, emphasizing the importance of proper authority review. en-us Mon, 05 Mar 2018 00:00:00 +0530 Fri, 21 Sep 2018 08:24:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367479 The High Court allowed the writ petition, setting aside the Ext.P5 order and directing the second respondent to review and decide on the Ext.P4 rectification application. This clarifies the jurisdictional aspect of considering rectification applications under the Finance Act, emphasizing the importance of proper authority review. Case-Laws Service Tax Mon, 05 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367479