2024 (11) TMI 508 - HC - GST

Seeking a direction for the disposal of rectification application - errors apparent on the face of the record - HELD THAT - Since a rectification application was filed on 28.11.2023, it is just and necessary that the same be disposed of expeditiously. Therefore, without expressing any opinion on the merits of the rectification application, the petition is disposed of by directing the respondent to consider and dispose of rectification application dated 28.11.2023 in accordance with law with in a maximum period of six weeks from the date of receipt of a copy of this order. Before issuing orders, a reasonable opportunity shall be provided to the petitioner.

Summary

The petitioner filed a rectification application seeking correction of errors in an order confirming a demand. The court directed the respondent to dispose of the rectification application within six weeks.