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.
The Hon’ble Delhi High Court in Future Consumer Ltd. held that the OIO accompanied by Form GST DRC-07, containing the name , the designation and the ward, and other details of the official will be valid, even if it does not contain the signature of the official passing it.
The Hon’ble Punjab & Haryana High Court in Arvind Fashion Limited held that when an assessee promptly files a rectification application against an assessment order, the period spent awaiting decision on rectification is to be excluded from the limitation period for filing appeal under Section 107 CGST Act. The appellate authority erred in holding the appeal time-barred by not considering this exclusion. Where there is no mala fide or delay attributable to the assessee, time awaiting rectification decision is to be discounted.
