9911796707
TMI Blog2025 (1) TMI 886X X X X Extracts X X X X X X X X Extracts X X X X ..... and rectify based on the petitioner's explanation dated 18.11.2024 in the light of the provisions of Section 161 of the Central Goods and Services Tax Act - time limitation - HELD THAT:- After assessment order has been made, Section 161 of the GST Act provides for an application to be made for rectification. Such rectification can be disposed either in favour of the assessee or against him. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal order of assessment, the period of limitation shall be calculated from the date on which the rectification had been dismissed. Petition disposed off. - Honourable Mr. Justice K. Kumaresh Babu For the Petitioner : Mr.G.Thalaimutharasu For the Respondent : Mr.R.Suresh Kumar, Additional Government Pleader ORDER Heard Mr.G.Thalaimutharasu, learned counsel for the petitioner and Mr.R.Suresh Kumar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me had been rejected without assigning any reasons. Therefore, he prays this Court to set aside the order impugned in the Writ Petition. 4. The learned Additional Government Pleader, on the other hand, submits that subsequent to the passing of the assessment order, the petitioner filed an application for rectification, which was duly considered by the respondent. He contends that upon examining th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od of limitation and would apprehend that the appeal would not be entertained as it is being made beyond the period of limitation. After assessment order has been made, Section 161 of the GST Act provides for an application to be made for rectification. Such rectification can be disposed either in favour of the assessee or against him. If any rectification is made as prayed for, the same would get ..... X X X X Extracts X X X X X X X X Extracts X X X X
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