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TMI Blog2024 (12) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... eer concerned in uploading the TDS against the Permanent Account Number (PAN) of the Petitioner. We are not sure as to whether this aspect of the matter, if brought to the notice of the Adjudicating Authority, would ultimately result into rectification of the Order passed by the Adjudicating Authority or not - the Petitioner deserves an opportunity to place this material, including the certificate dated 26th of July, 2024 and other relevant record, before the Adjudicating Authority and seek rectification in terms of Section 161 of the Central Goods and Services Tax Act, 2017. It is deemd appropriate and in the interests of justice to dispose of this Petition by permitting the Petitioner to file a rectification application under Section 161 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yments made to another Contractor, namely, Reyaz Ahmad Bhat S/o Kh. Ghulam Mohd. Bhat R/o Thyan, Kalaroos. It is submitted that this certificate was issued by the Executive Engineer on 26th of July, 2024, that is after the passing of the Order of assessment by the Adjudicating Authority and, therefore, could not be brought to the notice of the Adjudicating Authority. It is, thus, argued that in case this mistake committed by the Executive Engineer is not brought to the notice of the Adjudicating Authority, the Petitioner would suffer irreparable loss and injury, in that he will have to pay the tax which otherwise he is not liable to pay. 03. Having heard the learned Counsel for the parties and perused the material on record, we are of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been pursuing the remedy of appeal before the Appellate Authority and, thereafter, was before us bona fide, we condone the delay and provide that in case any rectification application is by the Petitioner within a period of two weeks from today, the same shall be treated as within time and disposed of on merits. Till the application for rectification is decided by the Adjudicating Authority, one way or the other, the Respondents shall not take any coercive measures against the Petitioner for recovering the demand. We, however, make it clear that in case no application for rectification is filed by the Petitioner within two weeks, the Respondents shall be free to proceed to recover the demand in accordance with law. 05. With the aforesaid d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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