Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

THE ICFAI UNIVERSITY SIKKIM vs. UNION OF INDIA
(Sikkim High Court)

Hon'ble Judges:

BHASKAR RAJ PRADHAN
Pet. Counsel
G. Shivadass
Prashanth Shivadass
Taraka Srinivas
Res. Counsel
Sangita Pradhan
Natasha Pradhan

Petitioner / Applicant

THE ICFAI UNIVERSITY SIKKIM
Respondent UNION OF INDIA
Court Sikkim High Court
State

Sikkim

Date Mar 2, 2023
Order No.

W. P. (C) No. 42 of 2022

Citation

2023(3) TAXREPLY 7066
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)
Related Tags :

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

JUDGMENT Bhaskar Raj Pradhan, J. 1. The petitioner ICFAI University Sikkim is aggrieved by a communication bearing No. C No: V(19)04/ADJ/ST/COMM/SLG/2016/1176 dated 23.01.2018 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 12.01.2018 in the Order-in-Original No.02/ST/SLG/17-18 dated 09.05.2017. Pursuant to the impugned communication it transpires that a demand Notice bearing C No. GEXCOM/TAR/MISC/55/2022/402 dated 12.05.2022 was issued to the petitioner under section 174(2) of the CGST Act, 2017. 2. The learned Senior Advocate appearing for the petitioner submits that the impugned communication is in the teeth of section 74 (1) of the Finance Act, 1994 (74 Act) which provides “with a view to rectifying any mistake apparent from the record, the Central Excise Officer who passed any order under the provisions of this chapter may, within two years ....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
24
Apr
S
M
T
W
T
F
S
24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)