ICFAI University Vs Union Of India
Date: March 2, 2023
Subject Matter
Application for rectification of mistake must considered by the learned Commissioner through a written order
Summary
A perusal of the impugned communication dated 23-1-2018 reflects that it was the Joint Commissioner who had communicated to the petitioner stating that the Commissioner of CGST Siliguri Commissionerate was of the opinion that the points raised in the…
The petitioner ICFAI University Sikkim is aggrieved by a communication bearing No. C No: V(19)04/ADJ/ST/COMM/SLG/2016/1176 dated 23-1-2018 issued by the Joint Commissioner of CGST and Central Excise (respondent no. 3). This impugned communication referred to an application for rectification of mistake dated 12-1-2018 in the Order-in-Original No. 02/ST/SLG/17-18 dated 9-5-2017. Pursuant to the impu…