2026-VIL-166-ORI
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SGST High Court Cases

GST - Rectification of Assessment Order – Challenge to order passed under Section 161 of the CGST Act, 2017 rejecting the application for rectification of the order passed under Section 73 of the GST Act. The petitioner had contended that it had already submitted the reconciliation statement and details of credit notes issued by suppliers, which were available on the GST portal, but the authority had rejected the application without considering these documents and without affording an opportunity of hearing - HELD - The order rejecting the application for rectification is not valid as it did not contain any reasons for not accepting the documents submitted by the petitioner and for declining to verify the evidence available on the portal – The petitioner had submitted a detailed reply alongwith the ITC reconciliation statement and credit note reversal statement, which were available in the assessment records. However, the Asst. Commissioner had rejected the application for rectification without considering these documents and without providing an opportunity of hearing to the petitioner – Further, the authorities have not afforded an adequate opportunity to the petitioner to present its case and explain the facts and figures with supporting documents during the proceedings under Section 73 - The order rejecting the rectification application is set aside and the matter is remanded back with the direction to dispose of the application for rectification after considering the documents and records submitted by the petitioner and providing an opportunity of hearing - The writ petition is disposed of
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