rectification application after filing of appeal, Goods and Services Tax - GST

[SUSHIL BANSAL]

Dear experts,

In one of our case we have filed appeal but now the portal not permitting us to file rectification application.In the FAQ it is written that after filing of appeal, rectification application cannot be filed.I did not find any such provisions in GST law.Plz guide how to file rectification application.The time limit of 3 months is still available.

Posts / Replies

[Sadanand Bulbule]

Parallel proceedings on the same subject is not permitted under the Act. Both appeal under Section 107 and rectification under Section 161 have different objects and requirements to be established on record. You need to choose one of these two at a time depending upon the merits of your case factually and legally.

[KASTURI SETHI]

Yes, Sir. There is no disharmony between both Sections. No overlapping.  It is implied that both options are not available to the tax payers. We cannot get every thing pre-cooked from the law-makers. Here we ourselves have to take the decision No legal benefit is possible by contesting on the basis of  "parallel proceedings". 

                  Hence I fully agree with your understanding the contents of both Sections and interpretation thereof.