2023 (4) TMI 612

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....nt : Mr.Ramesh Kutty Senior Standing Counsel ORDER Mr.Ramesh Kutty, learned Senior Standing Counsel accepts notice for the respondent and is armed with instructions to enable a final disposal of this writ petition even at this stage. Thus, by consent expressed by both Mr.T.R.Ramesh, learned counsel for the petitioner and learned Senior Standing Counsel for the respondent, this writ petition is d....

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....r Sec.74 of the Finance Act, 1994, in respect of Order-in- Original No.06/2020 (S.T.) dated 21/10/2020, which was modified as Order-in-Original No.06- (I)/2020 (S.T.) dated 20/10/2020 as per Corrigendum dated 17/11/2020. File C.No.IV/09/10/2020-Adjn. (ST) - submitted - reminder - reg. REF: Our Application for Rectification of Mistake under Sec.74 of the Finance Act, 1994 dt 14.09.2022 ----- P....

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....d 09.11.2022 refers to the application dated 14.09.2022, and in the interest of substantial justice, I proceed on the basis that the application has indeed been filed in time. 5. The explanation offered by the petitioner is that application dated 14.09.2022 was sent by registered post acknowledgment due and though there is a proof of dispatch, and there has been no acknowledgment card received by....