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2025 (4) TMI 1505 - HC - GSTSeeking direction for the respondents to decide the Rectification Application under Section 16(5) of the CGST Act 2017 - HELD THAT - Without entering into the merits of the matter and in view of the averments made in Paragraph No.16 of the affidavit-in-reply filed on behalf of the respondents the petition is disposed of so as to enable the Respondents to process the Rectification Application filed by the petitioner as per the provision of Section 16(5) of the CGST Act 2017. The petition is accordingly disposed of at this stage.
The Gujarat High Court, per Justice Bhargav D. Karia, disposed of the petition without adjudicating on the merits. The petitioner sought direction for the respondents to decide the Rectification Application under Section 16(5) of the CGST Act, 2017, citing paragraph 16 of the respondents' affidavit and Notification No.22/2024 dated 08.10.2024. The Court held that "in view of the averments made in Paragraph No.16 of the affidavit-in-reply," the respondents must process the Rectification Application as per Section 16(5) of the CGST Act, 2017. The petition was disposed of with notice discharged.
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