9911796707
TMI Blog2024 (1) TMI 869X X X X Extracts X X X X X X X X Extracts X X X X ..... GSTR 3B - HELD THAT:- What is sought by the appellant, in effect, is the review of the said assessment order. The appellant made no case for rectification. The rectification under section 161 of the GST Act is permissible only when there are errors apparent on the face of the record, in a situation where the show cause notice was contested, which is not the case here. When a show cause notice is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /SGST Acts on the rolls of the 1st respondent. On verification of the returns filed by the appellant for the financial year 2017-18, the 1st respondent found that the appellant had claimed excess input tax credit to the extent of Rs. 2,74,570/-. Hence, the 1st respondent initiated proceedings under section 73(1) of the CGST Act. Even though statutory notices were issued to the appellant, she did n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion with liberty to the appellant to challenge Exts. P1 and P5 orders in appeal before the appellate authority. 3. We have heard Sri. Harisankar V. Menon as well as Sri. V.K. Shamsudeen, the learned Senior Government Pleader. 4. The learned counsel for the appellant submitted that non-consideration of Ext. P3 return amounts to rectifiable error under section 161 of the GST Act and hence, the le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the review of the said assessment order. The appellant made no case for rectification. The rectification under section 161 of the GST Act is permissible only when there are errors apparent on the face of the record, in a situation where the show cause notice was contested, which is not the case here. When a show cause notice is not contested, the resultant order passed assumes the nature of an agr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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