rectification order – OnlineTaxUpdate

Rectification is warranted due to contradictory orders issued by the GST Department on the same issue

byCA Bimal Jain26/06/202526/06/2025

The Hon’ble Kerala High Court in the case of Winter Wood Designers & Contractors India (P.) Ltd held that non-invocation of powers of rectification was not proper, where there was duplication of orders based on two proceedings initiated alleging same irregularities, there was an error apparent on record. Therefore, authority ought to have invoked powers of rectification under Section 161 of the CGST Act, as error was brought to its notice within statutory period.

GST Article High Court

Date of rectification order relevant date for calculating limitation period for filing of appeal

byCA Bimal Jain08/12/202408/12/2024

The Hon’ble Madras High Court (Madurai Bench) in the case of M/s. SPK and Co disposed the writ petition thereby holding that the date of limitation for filing of appeal would start from the date of passing of rectification order.

GST Article High Court

Revenue Department cannot pass ex-parte rectification order u/s 161 of the CGST Act

byCA Bimal Jain08/08/202308/08/2023

The Hon’ble Madras High Court in M/s. Vadivel Pyro Works v. The State Tax Officer set aside demand raised by the Revenue Department on the ground that rectification order under section 161 of the CGST Act was passed without giving opportunity of being heard to the assessee.

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