2020 (10) TMI 213

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....ns)<br>Dated:- 5-10-2020<br>Case No. : WP(C) 3604/2020 - -<br>Central Excise<br>Mr. Justice Manash Ranjan Pathak For the Petitioner : Ms. M L Gope For the Respondent : SC, GST ORDER Heard Ms. N. Hawelia, learned counsel for the petitioner and Mr. S.C. Keyal, learned Standing Counsel, CGST for all the respondents. By this writ petition, the petitioner has challenged the action of the....

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....ationlized w.e.f. 01.09.2019 to 31.12.2019. Thereafter, by Notification No. 07/2019Central Excise-NT dated 31st December, 2019, the scheme was extended to 15th January, 2020. The main feature of the scheme was that it was fully automated with a dedicated portal(www.cbic-gst.gov.in) for online filing of declarations by the assesses/tax payers as well as the communication of decision by the Departme....

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....at such error that had crept in due to inadvertence did not cause any loss of revenue to the Government exchequer. It is submitted that taking into consideration the error to be an inadvertent mistake, the respondent authority be directed to permit the petitioner to submit a corrected Form and thereafter, pass necessary orders in the corrected Form so submitted and granting the benefit to the peti....

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....king order thereon. The requirement of submitting application be made within a period of 15 days from obtaining the certified copy of the order and upon receipt of the application, the respondent authorities shall pass an order on the same within a period of 2 (two) months from the date of receipt of the application. It is further provided that the earlier observation in this order as regards t....