2025 (10) TMI 1273

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....ner(s) : Ms. G. Vardini Karthik For the Respondent(s) : Mr. G. Meganathan Junior Standing Counsel Mr. G. Gurumoorthy Senior Standing Counsel ORDER Mr.G.Meganathan, learned Junior Standing Counsel and Mr.G.Gurumoorthy, learned Senior Standing Counsel takes notice for Respondents. 2. Heard the learned counsel for the petitioner, learned counsels appearing for Respondents. 3. In this W....

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....) of the said Act, has expired for no fault of the petitioner. Hence, the petitioner is before this Court for quashing the impugned Order-in-Original. 6. On the other hand, learned counsels for the Respondents would submit that Rectification Petition that was filed under Section 74 of the Finance Act, 1994 on 02.04.2024 was an after thought and was filed indeed to get over the limitation under ....