2025 (1) TMI 591

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.... Choudhury, Advocate For the Opposite parties : Mr. S. Mishra, Advocate (Standing Counsel) JUDGMENT ARINDAM SINHA, J. 1. Mrs. Roy Choudhury, learned advocate appears on behalf of petitioner and submits, impugned is, inter alia, intimation dated 30th November, 2024 intimating that the Joint Commissioner of Sales Tax (Appeal), in its appeal order no.3623 dated 21st October, 2023 had dismisse....

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....e to order dated 24th April, 2023. It having been disclosed in the writ petition is demonstration that petitioner was communicated the rectification order, subject matter of the intimation. 3. So far as appeal order dated 24th April, 2023 is concerned, Mr. Mishra hands up copy of the order and attached thereto postal receipt showing dispatch to petitioner on date appearing to be sometime in July,....

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....the intimation but the date carries a mistake. Revenue committed error, albeit typographical error in printing date of the order mentioned in impugned intimation. Petitioner's contention is that the order mentioned in impugned intimation was not served. It could not have been as the particulars of the order themselves carry an error. However, we are convinced that petitioner was aware all along. ....