Can time limit provided for filing of application for rectification of order under the GSTAT Procedure Rules, 2025 be lesser than the time limit provided under the provisions of Section 161 of CGST Act, 2017 for filing of application for rectification of order.
At the outset, it is clear that by virtue of Section 111 of CGST Act, 2017, Appellate Tribunal has the power to regulate its own procedure but subject to the provisions of CGST Act and rules made thereunder.
As per Rule 108(2) of the GSTAT Procedure Rules, 2025, an application for rectification shall be made online which shall include all the information as prescribed in GSTAT FORM-01 within one month from the date of the final order for rectification. However, section 161 of CGST Act, 2017 provides that the application can be made within a period of three months from the date of issue of decision or order or notice or certificate or any other document, as the case may be.
Therefore, it appears that the time limit provided in Rule 108 of GSTAT Procedure Rules, 2025 is lesser than the time limit provided in Section 161 of CGST Act, 2017 which needs reconsideration as the statutory time limit provided by the statute shall not be curtailed by the Rules, since the procedure laid down by the tribunal itself are subject to provisions of CGST Act, 2017.
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