TMI Blog2024 (8) TMI 1031X X X X Extracts X X X X X X X X Extracts X X X X ..... withdrawn / dropped. The petitioner subsequently filed rectification application dated 21.03.2024 and attached the purchase order and MEPZ certificate. Likewise, the petitioner has provided details of credit notes and the availment of Input Tax Credit so as to establish that only net ITC was availed of. These additional documents and information would not justify rectification of the order in original given the limited scope of Section 161 of applicable GST enactments. The impugned order in original dated 29.12.2023 is set aside only insofar as defect nos.5 and 6 are concerned subject to the condition that the petitioner remits 20% of the disputed tax demand in respect of the said defects as agreed to within fifteen days from the date of re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rated. As regards defect no.6, she submitted that the petitioner had attached copies of the relevant credit notes and related invoices. She contends that these tax proposals were confirmed without providing a personal hearing. As regards the rectification application, she contends that sufficient documents were annexed along with application dated 21.03.2024 by uploading the same on 26.03.2024. She points out that the order rejecting the rectification application refers to an annexure, but an annexure was not annexed to such order. In effect, she submits that the rectification order was completely unreasoned. 3. Mr.T.N.C.Kaushik, learned Additional Government Pleader, accepts notice for the respondent. He points out that the petitioner' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation dated 21.03.2024 and attached the purchase order and MEPZ certificate. Likewise, as regards defect no.6, the petitioner has provided details of credit notes and the availment of Input Tax Credit so as to establish that only net ITC was availed of. These additional documents and information would not justify rectification of the order in original given the limited scope of Section 161 of applicable GST enactments. Nonetheless, in order to provide another opportunity to the petitioner to respond effectively to defect nos.5 and 6 in view of the additional documents, re-consideration is necessary in the interest of justice, albeit by putting the petitioner on terms. On instructions, learned counsel for the petitioner submits that the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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