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TMI Blog2023 (5) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... 20.8.2019 invoking the provisions of Section 161 of Goods and Services Tax Act. The said provision permits rectification of errors apparent on the face of the record, according to the petitioner, the discrepancy is only an error apparent which does not amount to illegality. Be as it may. Having considered the totality of facts and upon hearing learned advocates for both the sides, the court fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... H(7336) FOR THE PETITIONER(S) NO. 1 MR MANAN MEHTA, AGP FOR THE RESPONDENT(S) NO. 1 ORDER ( PER : HONOURABLE MR. JUSTICE N. V. ANJARIA ) Heard learned advocate Mr.Uchit Sheth for the petitioner and learned Assistant Government Pleader Mr.Manan Mehta for the respondent. 2. The petitioner has prayed to direct the respondent to rectify the summary order dated 14.8.2019 in terms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods and Services Tax Act. It was stated by the petitioner that the petitioner uploaded the reply to the show cause notice and again explained the differences between the two forms submitted for the month of October. It was submitted that the discrepancy arose because in the first form the details of the sale transaction of the previous month were also mentioned. The explanation did not find favor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be decided by the competent authority within a time frame. 5. The competent authority of the respondent is directed to decide the rectification application after opportunity to be given to both the sides, within a period of eight weeks from the date of receipt of the order. Until the rectification application is decided, the impugned order dated 14.8.2019 shall not be enforced, subject to out ..... X X X X Extracts X X X X X X X X Extracts X X X X
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