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Section 161 of CGST Act
Rectification Order is invalid if it Fails to provide Reasons in exercise of Rectification Power: Kerala HC [Read Order]
October 20, 2024
S. 74 of CGST Act invokable if assessee fails to Report Actual Sales to Evade Tax: Kerala HC [Read Order]
October 14, 2024
S. 161 CGST Act allows Assessee to apply for rectification within time prescribed: Calcutta HC directs to allow Rectification Application [Read Order]
August 19, 2024
Delhi HC Sets Aside Cancellation of GST Registration Due to Sufficient Reason for Delay in Filing Appeal [Read Order]
July 26, 2024
GST: Tripura High Court disallows rectification of Tax Invoice as not covered under Section 161 of CGST Act, Limitation Act not applicable to Special statute [Read Order]
January 20, 2021
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