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2023 (3) TMI 271
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....J PRADHAN Mr. G. Shivadass, Senior Advocate with Mr. Prashanth Shivadass, Mr. Taraka Srinivas and Ms. Anusha Basnet, Advocates for the Petitioner Ms. Sangita Pradhan, Deputy Solicitor General of India assisted by Ms. Natasha Pradhan, Advocate for the Respondents JUDGMENT Bhaskar Raj Pradhan, J. 1. The petitioner ICFAI University Sikkim is aggrieved by a communication beari....
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.... any order under the provisions of this chapter may, within two years of the date on which such order was passed, amend the order." 3. According to the learned Senior Counsel for the petitioner the provision makes it apparent that it is the Commissioner who passed the Order-in-Original who was required to deal with an application for rectification of mistake under section 74 Act. 4. A perusa....
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....order. 6. In view of the submissions made by the learned counsel for the parties the impugned communication dated 23.01.2018 passed by the Joint Commissioner is set aside and the learned Commissioner, CGST, Siliguri Commissionerate is directed to take on board the application for rectification of mistake filed by the petitioner, consider the same and dispose it by a written order. Until such ti....