Oct 13, 2025
Rectification of GST order directed afresh as payment through DRC-03 was ignored in original order, constituting error apparent on record.
Case Title: M/s Kanha Ji Industries v. State of Haryana & OthersCourt: High Court of Punjab and Haryana, ChandigarhPetition No.: CWP No. 32712 of 2024 (O&M)Date of Judgment: 04.12.2024Category: Rectification of order / Input Tax Credit – GST DisputeRelevant Section: Section 161 of the Central Goods and Services Tax Act, 2017 Facts (Paras 1–5) The petitioner, M/s Kanha Ji Industries, challenged an…