Application for Rectification u/s 161 of CGST Act: Kerala HC directs to Pass Orders as time to file Appeal is Expiring [Read Order]

The Kerala High Court directed to pass orders as time to file appeal is expiring in the matter regarding the application for rectification under Section 161 of the Central Goods and Service Tax Act, 2017 (CGST Act).

The petitioner has filed application for rectification under Section 161 of the Central Goods and Services Tax Act, 2017, seeking rectification of mistakes in the order of adjudication dated 30.12.2023. The only relief sought for by the petitioner is for a direction to the respondent to consider and pass orders on the application made under Section 161 of the CGST Act, after affording an opportunity of hearing to the petitioner.

A Single Bench of Justice Gopinath P observed that “Having heard the counsel for the petitioner and the Standing Counsel appearing for the respondent and considering the limited nature of relief sought, I am of the view that this writ petition can be disposed of directing the consideration of the application made under Section 161 of the CGST Act. Considering the fact that the time for filing an appeal against the order is to expire on 29.03.2024, it is directed that the respondent shall pass orders on the application made under Section 161 of the CGST Act on or before 28.03.2024.”

“The petitioner shall appear before the respondent at 11.00 a.m. on 13.03.2024 along with a copy of this writ petition and a copy of this judgment, and thereafter, orders shall be passed in the application made under Section 161 of the CGST Act, as directed above” the Court noted.

To Read the full text of the Order CLICK HERE

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