TaxTMI 
TaxTMI 
2019 (9) TMI 584
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.... earlier to it. It includes challenge to recovery certificate dated 20.03.2019. Learned counsel for the petitioner has given reference of two petitions earlier preferred before this Court. The last writ petition filed by this Court was disposed of by the order dated 02.07.2019 with direction to the respondents to consider the application submitted by the petitioner under Section 74 of the Finance Act, 1994. It is in pursuance to the said direction, the impugned order dated 07.08.2019 has been passed. The learned Authority did not find a case for rectification of error, as no error on the face of the record could be shown. It was found that during the course of investigation and even in adjudication proceedings, the assessee did not discl....
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....ted 07.08.2019 and the earlier order of recovery. We have considered the submissions made by the parties and perused the record. The petitioner has approached this Court on many occasions. The last writ petition was decided by the order dated 02.07.2019. The order passed therein has been reproduced in the impugned order dated 07.08.2019. The direction was to hear and decide the application submitted by the petitioner under Section 74 of the Act of 1994. The authority considered the application and decided it vide order dated 07.08.2019. It is after considering all the facts in detail and for that the authority has initially given brief facts of the case in paragraph 3 of the impugned order and recorded its finding in paragraph No.6....
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....n'ble High Court. I found that, the party's application of rectification of mistake and submission made during personal hearing are of the nature of an appeal challenging the Order- In-Original on merits. 6.4. I find as per directions of Hon'ble High Court, I have to decide the rectification of mistake application dated 28.05.2019 under Section 74 of the Finance Act, 1994. Section 74 of the Finance Act, 1994 provides rectification of mistakes which is apparent from record. An adjudicating authority can consider only the documents available to him/her or placed before him/her. since the party has failed to provide any document during the adjudication proceedings in support of his version now being made i.e. in the applic....
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....O dated 20.03.2019 on merit of the case before the appellate forum has approached the original adjudicating authority only to re-open the case under the guise of rectification of mistake, which is beyond the scope of Section 74 of the Finance Act, 1994. The provisions of Section 74 of the Finance Act, 1994 only contemplate rectification of mistake in the order which may be apparent from the record but not to rewrite the order. In my opinion it is a delay tactics of the party to avoid payment of government dues. 6.8. In light of above discussion and findings, I found that OIO number 27/DEM/ADJ/CGST/DIV-III/LKO/17-18 Dated 20.03.2018 passed by the adjudicating authority is in accordance with the provisions of the law and is based on ....