Rectification Application u/s 161 of GST Act not Valid when Assessee Failed to Cooperate in Assessment: Madras HC [Read Order]

Rectification Application - Assessee Failed to Cooperate in Assessment - Madras HC - TAXSCAN

The Madras High Court (HC) has held that the rectification application under section 161 of the Goods and Service Tax Act, 2017 is not valid when the assessee failed to cooperate in the assessment. Mr Sri Prakash appeared for the petitioner and Mr  V. Prashanth Kiran appeared for the respondent. M/s.Seoyon E-Hwa Summit Automotive India…

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