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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…

#DRC-03 #error apparent on record #GST Litigation #GST Rectification #Punjab Haryana High Court #Section 161 CGST

GST demand and rectification rejection quashed as violation of natural justice; matter remanded for fresh adjudication after hearing the assessee

Case Title: TVL. PVK Constructions vs. Union of India & Others Court: Madurai Bench of the Madras High CourtPetition No.: W.P. (MD) Nos. 3728 to 3732 of 2025Date of Judgment: 17.02.2025Category of Dispute: Input Tax Credit (ITC) – Violation of Natural JusticeRelevant Sections: Section 74 of the CGST Act, 2017; Article 226 of the Constitution of India Facts (Para 2–3) The petitioner, TVL. PVK…

#construction sector #GST DRC-07 #GST Litigation #GST Rectification #Input Tax Credit #Madras High Court #Natural Justice #Section 74 CGST

Delay in GST appeal condoned as rectification attempt was treated as a bona fide reason, subject to 15% pre-deposit and de-freezing of bank account

Case Details Case Title: M/s. Kaajal Agarwal v. State Tax Officer & Deputy Commissioner (CT) (GST Appeal) Court: High Court of Judicature at Madras Petition Numbers: WP Nos. 20985 & 20991 of 2025, WMP Nos. 23716, 23715, 23723 & 23724 of 2025 Date of Judgment: 16.06.2025 Coram: Hon’ble Justice Krishnan Ramasamy Relevant Sections: Section 73 & Section 107, Tamil Nadu GST Act, 2017;…

#Delay Condonation #GST Appeal #GST bank account freeze #GST Rectification #ITC Mismatch #Madras High Court #pre-deposit under GST

Final GST demand order set aside with liberty to seek rectification as reconciliation showed no tax difference

Case Summary Case Title: M/s AAA Impex v. Commissioner of State GST and VAT, Department of Trade and Taxes, DelhiCourt: Delhi High CourtPetition Number: W.P.(C) 15721/2024Date of Judgment: 15 January 2025Relevant Section: Section 73, CGST Act, 2017Category of Dispute: Demand under GST (rectification of assessment) Facts (Paras 1–2) The petitioner, M/s AAA Impex, challenged a final order dated 18…

#Delhi High Court GST cases #GST demand dispute #GST Reconciliation #GST Rectification #Section 73 CGST Act

Rectification order quashed as Delhi High Court held that refusal without hearing violated Section 161 CGST Act and principles of natural justice

Case Details Title: Rectification order set aside as denial of hearing under Section 161 CGST Act violated natural justice Court: High Court of Delhi Petition No.: W.P.(C) 6302/2025, CM APPL. 28722/2025 & CM APPL. 28723/2025 Parties: Sri Ganpati Enterprises v. Sales Tax Officer Class II/AVATO, Ward 82 & Ors. Date of Judgment: 13 May 2025 Category of Dispute: Rectification under Section 161…

#Delhi High Court #GST Litigation #GST Rectification #Natural Justice #Section 161 CGST #Taxpayer Rights

GST demand remanded as rectification application was rejected without hearing despite records showing reconciliation data available with authority

Case Summary Case Title: Larsen and Toubro Ltd. & Passavant Energy and Environment GMBH JV v. Commissioner of Delhi Goods and Service Tax & Anr.Court: Delhi High CourtPetition No.: W.P.(C) 12977/2024 & CM APPL. 54095/2024Date of Judgment: 3rd July 2025Relevant Sections: Section 73, Section 168A of the CGST Act, 2017; Rule 142 (DRC-07 reference)Category of Dispute: Demand of Tax / Input Tax Credit…

#Delhi High Court #GST Demand #GST Rectification #ITC dispute #Notification 56/2023 #Section 73 CGST #Supreme Court Pending

GST Compliance – Rectification of Orders (u/s 161)

Rectification of Orders u/s 161 – Filing Application & Subsequent Proceedings Edition: September 2025Disclaimer: This manual is for compliance facilitation. It does not substitute statutory provisions, notifications, or circulars. Taxpayers must verify with the CGST/SGST Acts, Rules, and GSTN updates. ✍️ Preface Rectification allows correction of errors apparent on the face of record in…

#GST Compliance #GST order correction #GST Rectification #GST rectification application #GST rectification order #GST Section 161 #GST suo moto rectification

Rectification of GSTR-3B permitted as clerical error was established and no revenue loss arose, Patna High Court aligns with Bombay High Court precedent affirmed by Supreme Court

Case: Om Traders v. Union of India & Ors. Court: Patna High CourtPetition: CWJC No. 16509 of 2024Judgment Date: 13.05.2025Category: Input Tax Credit / Rectification of ReturnRelevant Sections: Section 49(5) CGST Act, Rule 88A CGST Rules, Article 265 Constitution of India Facts (Paras 2, 5–6) The petitioner, a two-wheeler dealer in Bihar, filed GSTR-1 for April 2019 correctly but inadvertently…

#Aberdare Technologies case #GST ITC adjustment #GST Rectification #GSTR-3B Error #Patna High Court #Rule 88A #Supreme Court GST Ruling

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