2024 (10) TMI 1018 - HC - GST

Prayer to consider and dispose of rectification application - time limitation prescribed under section 161 in Odisha Goods and Services Tax Act, 2017, followed or not - HELD THAT - Rectification application dated 20 th August, 2023 of petitioner is to be dealt with and disposed of by 17th September, 2024. It is made clear, the department on issuing notice for participation of petitioner in the proceeding, will expect it to comply. Omission on part of petitioner should not impead the department to deal with the application. Mr. Sahoo prays for stay of the demand. Since rectification thereof is pending, it is only after disposal of the application that the demand will either be reiterated or made afresh. The writ petition is disposed of.

Summary

The High Court of Orissa disposed of a writ petition regarding a rectification application under the Odisha Goods and Services Tax Act, 2017. The petitioner's application is to be dealt with and disposed of by September 17, 2024, with directions for the petitioner to cooperate in the reconciliation process. The department is expected to issue notice for the petitioner's participation in the proceeding. The demand will only be addressed after the rectification application is resolved.