S. 161 CGST Act allows Assessee to apply for rectification within time prescribed: Calcutta HC directs to allow Rectification Application [Read Order]

It was observed that the assessee feeling it stood affected by order dated 30th December 2023 and found that the appeal against the assessment order would be on merits
By Yogitha S. Yogesh - On August 19, 2024 11:09 am - 2 mins read
Cgst - cgst act - rectification - Calcutta HC - calcutta high court - Rectification Application - calcutta hc about Rectification Application - calcutta high court about Rectification Application - tax news - taxscan

The Calcutta High Court directed the GST department to allow rectification application under Sections 161 of the Central Goods and Service Tax ( CGST ) Act, 2017. iT was observed that Section 161 of the act allows assessee to apply for rectification within time prescribed. It was submitted that the petitioner Orissa Stevedores Ltd.had applied…

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