TaxTMI 
TaxTMI 
2018 (8) TMI 1323
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....th N Bhatt (8487) ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. RULE. Learned AGP Mr. Chintan Dave, who has been served with an advance copy, waives rule at our request. Since the issue involved is very small, we propose to dispose of this petition at this very stage. 2. The petitioner has challenged an order dated 09.01.2018 passed by the Assistant Commissioner of Central GST Div....
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....izeable amount of restaurant income was added to the taxable value of the petitioner's turn over. 4. The Adjudicating authority, by the impugned order, rejected such an application. He noted the statutory provision enabling the competent authority to rectify his own order subject to certain conditions. He was however, of the opinion that this is not a case for exercising such powers of rectif....
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.... of "mistake apparent from the record" is a now a settled law and this cannot be invoked to open an assessment which has become final under section 73. If this kind of view is taken, then it would amount to a back door entry, to circumvent the provisions of law under section 85. That is to say, that, if an appeal is not filed within time under section 85, the opportunity to reopen the assessment c....