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Whether Original order or Rectified order issued under section 161 is invalied? - Goods and Services Tax - GSTExtract The Original Order-in-Original (OIO) was issued on August 2, 2024, without considering the reply to the Show Cause Notice (SCN). A Rectification Application was filed within three months of the OIO, on October 24, 2024. The department issued the Rectification Order on February 3, 2025. As per the prescribed timeline, the Rectification Order should have been issued within six months, i.e., by January 29, 2025. However, it was issued beyond the statutory time limit, on February 3, 2025. My question is, 1. Is the Original Order and Rectified Order issued under Section 161 invalid? 2. What are the repercussions of the Original Order being issued without considering the SCN reply and the Rectification Order issued delayed? 3.What benefits can the assessee avail in this case?
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