Section 161 allows an affected person to apply for rectification ...

Taxpayer wins right to rectify adverse tax order; Authority directed to consider application fairly.

September 21, 2024

Case Laws     GST     HC

Section 161 allows an affected person to apply for rectification of an order. The authority had previously passed an order and decided no rectification was necessary, which the assessee felt adversely affected them. The High Court set aside that order, directing the authority to deal with the rectification application in accordance with law. The rectification process is separate from an appeal against the assessment order on merits, as provided for by the statute.

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