The Power to Rectify versus Power to review of assessment order: Tax Assessments

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..... bit P-5 order dated 29.09.2023, which relates to a rectification made by the 1st respondent. Background : The assessment proceedings were completed earlier through Exhibit P-1 order. In this assessment, the petitioner was found to have claimed excess input tax credit amounting to Rs.2,74,570/-, with equal amounts for CGST and SGST. As a result, the petitioner was directed to pay this amo .....

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..... orable Mr. Justice Dinesh Kumar Singh, in this judgment, concluded that the writ petition lacks merit and dismissed it. However, the petitioner is given the option to file an appeal before the appellate authority challenging both Exhibit P-1 and Exhibit P-5 orders, and it will be considered expeditiously in accordance with the law. The implication and impact of this judgment suggest that t .....

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