rectification application after filing of appeal

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..... rectification application after filing of appeal
Query (Issue) Started By: - SUSHIL BANSAL Dated:- 21-3-2025 Last Reply Date:- 23-3-2025 Goods and Services Tax - GST
Got 4 Replies
GST
Dear experts, In one of our case we have filed appeal but now the portal not permitting us to file rectification application.In the FAQ it is written that after filing of appeal, rectification applicati .....

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..... on cannot be filed.I did not find any such provisions in GST law.Plz guide how to file rectification application.The time limit of 3 months is still available. Reply By Sadanand Bulbule: The Reply: Parallel proceedings on the same subject is not permitted under the Act. Both appeal under Section 107 and rectification under Section 161 have different objects and requirements to be established on .....

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..... record. You need to choose one of these two at a time depending upon the merits of your case factually and legally. Reply By KASTURI SETHI: The Reply: Yes, Sir. There is no disharmony between both Sections. No overlapping.  It is implied that both options are not available to the tax payers. We cannot get every thing pre-cooked from the law-makers. Here we ourselves have to take the decisio .....

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..... n No legal benefit is possible by contesting on the basis of  "parallel proceedings".                    Hence I fully agree with your understanding the contents of both Sections and interpretation thereof.  Reply By Shilpi Jain: The Reply: The query is regarding rectification of the appeal submitted? or rectification or order? If you .....

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..... are talking about rectification of something thatyou have already submitted in appeal papers, then make additional submissions. if portal  not accepting then file it manually iwth dated acknowledgment. Reply By Shilpi Jain: The Reply: Read as 'rectification OF order'
Discussion Forum - Knowledge Sharing .....

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