Pending rectification applications under GST must be decided expeditiously, with recovery kept in abeyance until consideration is complete.

Applications under Section 161 of the Tamil Nadu GST Act remained pending after the impugned order, and the High Court directed their expeditious disposal within a stipulated time. Pending that consideration, the recovery proceedings were kept in abeyance. The impugned recovery notices were also quashed.

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Issues: Whether the respondent should be directed to dispose of the applications filed under Section 161 of the Tamil Nadu Goods and Services Tax Act, 2017 and whether the recovery notices ought to be quashed and kept in abeyance pending such consideration.

Analysis: The applications under Section 161 of the Tamil Nadu Goods and Services Tax Act, 2017 were pending consideration after the impugned order. In the circumstances, the petitions were taken up at admission and relief was moulded by directing expeditious disposal of the pending applications within a stipulated time. Pending such exercise, the recovery proceedings were ordered to remain in abeyance.

Conclusion: The respondent was directed to dispose of the applications expeditiously, the recovery proceedings were kept in abeyance, and the impugned recovery notices were quashed.

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