https://www.taxtmi.com/caselaws?id=451144 A rectification application under Section 74 of the Finance Act, 1994 is a limited power to correct an apparent mistake and is structurally distinct from an appeal under Section 86, which requires re-examination by the appellate forum. On that basis, a pending rectification request cannot be treated as a pending appeal for classification under the Sabka Vishwas scheme, so the pending-appeal category was unavailable. The matter therefore fell within the arrears category under the relevant scheme provisions. The delay in payment made pursuant to interim protection and an extension was not treated as fatal, and settlement could proceed on payment of the balance amount with applicable interest. en-us Wed, 31 Jan 2024 00:00:00 +0530 Fri, 13 Feb 2026 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451144 A rectification application under Section 74 of the Finance Act, 1994 is a limited power to correct an apparent mistake and is structurally distinct from an appeal under Section 86, which requires re-examination by the appellate forum. On that basis, a pending rectification request cannot be treated as a pending appeal for classification under the Sabka Vishwas scheme, so the pending-appeal category was unavailable. The matter therefore fell within the arrears category under the relevant scheme provisions. The delay in payment made pursuant to interim protection and an extension was not treated as fatal, and settlement could proceed on payment of the balance amount with applicable interest. Case-Laws Service Tax Wed, 31 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451144