rectification of error u/s sec. 161 of cgst act

Mere dismissal of rectification application without modifying original order does not warrant personal hearing

byCA Bimal Jain03/08/202503/08/2025

The Hon’ble Madras High Court in Eminent Textiles Mills Private Limited held that dismissal of a rectification application under Section 161 of the TNGST Act does not attract the requirement of natural justice under the third proviso, as refusal to rectify is not “rectification” within the meaning of the statute.

GST Article High Court

Rectification application filed to be mandatorily disposed within six months of issuance of order or notice or any other document under Section 161

byCA Bimal Jain22/10/202422/10/2024

The Hon’ble Madras High Court in the case of Manu Blue Metals and M. Sand disposed of the writ petition in case where the rectification application filed was not being decided upon within the prescribed period of six months for rectification of order as per Section 161 of the CGST Act.

State Instruction

Instruction regarding rectification of assessment orders to correct the errors apparent on the face of the record u/s 161 of DGST Act, 2017

byAdmin05/03/202405/03/2024

Government of NCT of Delhi, Department of Trade and Taxes Policy Branch, New Delhi has issued an instruction no. F. No. 3(543)/GST/POLICY/2024/1312-18 dated 01.03.2024.

GST Article High Court

Substantive changes cannot be introduced in the Order by way of rectification of errors under Section 161 of the CGST Act

byCA Bimal Jain10/02/202410/02/2024

The Hon’ble Calcutta High Court in the case of Sajal Kumar Das v. State of West Bengal [M.A.T. No. 2475 of 2023 dated January 09, 2024] allowed the writ petition and set aside the Order thereby holding that substantive changes…