2023 (10) TMI 794

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..... 2018, December 2018, February 2019, April 2019, May 2019 and July 2019 - HELD THAT:- This Court is not inclined to entertain the present petition. Further, while rejecting this petition, this Court grants liberty to the petitioner to file a rectification application under Section 161 of the GST Act and in such case, this Court directs the respondent to consider the said application on merits and p .....

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..... e admission stage itself. 4. The learned counsel for the petitioner would submit that the books of account were audited by the Officers of GST Audit I Commissionerate, Chennai 600 101 for the period from July 2017 to March 2020 during June 2022. On perusal of the said audit report, the respondent had issued a show cause notice dated 22.07.2022 to the petitioner, since the petitioner had availed th .....

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..... take is by filing a rectification application under Section 161 of the Goods and Services Tax Act (hereinafter called as GST Act ). However, in the present case, the petitioner had not filed any rectification application. Therefore, the Department had rejected the request of the petitioner and passed the said order. 7. Further he would submit that once the rectification application is filed by the .....

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