2019 (5) TMI 876

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....dent : K LAKSHMAN AST SOL GEN ORDER: (Per Hon'ble Sri Justice V. Ramasubramanian) Aggrieved by an order rejecting an application for rectification under Section 74 of the Finance Act, 1994 (for short 'Finance Act'), the service provider has come up with the above writ petition. 2. Heard Mr. B. Srinivas Rao, learned counsel for the petitioner, and Mr. B. Narasimha Sarma, learned senior ....

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....certain parameters. It is not in all cases that the application of a wrong provision or the non-application of a right provision would tantamount to a mistake apparent from the record. May be the petitioner has a good case on merits. But, an order of rejecting of an application for rectification cannot per se be taken to be wrong in the light of the limited scope of Section 74 of the Finance Act. ....