2022 (4) TMI 510

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.... FOR THE RESPONDENT : ASSTT.S.G.I. ORDER Heard Mr. B Chakraborty, learned counsel for the petitioner, Ms. A Gayan, learned CGC for the Union of India appearing for respondent no. 1 and Mr. S C Keyal, learned Standing Counsel for the GST Department appearing for respondent no. 2. 2. The adjudicatory order dated 09.02.2022 passed by the Principal Commissioner, GST and Central Excise Comm....

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....le rejecting the claim of the petitioner against the non-taxability of the said items, confirmed the demand of service tax with cesses amounting to Rs. 8,24,48,561/- (Rupees eight crore twenty four lakh forty eight thousand five hundred sixty one only) for the period from 01.04.2015 to 31.03.2016 and ordered recovery of the same. 4. The tenability or otherwise of grounds on which the said adjud....

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....uthorities, the Court is of the considered opinion that as the provisions of Section 74 of the Finance Act, 1994 provides for rectification of mistake, the ends of justice would be met to permit the petitioner to avail the statutory remedy as provided for under Section 74 of the Finance Act, 1994 by applying for rectification of mistakes, if any. 6. As already indicated hereinbefore, the Court ....