2026-VIL-1044-UTR
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SGST High Court Cases

GST – Rectification of order under Section 161 of CGST Act, Timeline for decision on rectification application – Rejection of rectification application on the ground that the time period prescribed for deciding the rectification application had expired - Whether rejection of rectification application solely on the ground that more than three months have elapsed since filing is sustainable notwithstanding that application was filed within prescribed time – HELD – The petitioner's application for rectification was made well within the time prescribed under Notification No. 22/2024-CT dated 08.10.2024. The competent authority could not have refused to decide the application on merits merely because a period of more than three months has elapsed after filing of the application - The Clause-4 of the Notification dated 08.10.2024 unequivocally fixes a timeline of three months, however that timeline is not mandatorily to be followed and it indicates that the competent authority shall make endeavor to take decision on rectification application within three months. The expression used is ‘as far as’ possible which connotes a target or endeavor and not a hard deadline beyond which the authority loses jurisdiction. It does not mean that once the three-month period has expired the competent authority becomes functus officio or loses the power to decide the application on merits - The impugned order rejecting the rectification application is quashed and set aside. Matter is remitted to the Assistant Commissioner to decide the rectification application on merits within three months – The petition is disposed of
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