The Kerala High Court directed the GST Commissioner to pass orders as there was delay in filing rectification application due to delayed receipt of assessment order.
The petitioner has approached the Court seeking a limited relief and prayed that the application for rectification filed under Section 161 of CGST/SGST Act, 2017 be considered and disposed of by the respondent within a time limit.
The Government Pleader pointed out that the order of the Appellate Authority in relation to which an application was filed is dated 29.12.2022 and clearly the application for rectification is beyond time. However, the Counsel for the petitioner submitted with reference to the postal cover, in which the order was issued to him that the order itself was dispatched only on 01.02.2024 and was received only on 08.02.2024.
A Single Bench of Justice Gopinath P observed that “Considering the above submission of the learned Counsel for the petitioner that the order was received only on, the respondent is directed to consider and pass orders on the application for rectification as expeditiously as possible and at any rate within six weeks from the date of receipt of a copy of this Judgment, after affording an opportunity of hearing to the petitioner.”
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