Rectification under Odisha GST cannot be rejected without reasons; unreasonable refusal set aside and matter restored for reconsideration.

A rectification application under the Odisha GST Act could not be rejected without effective reasons showing what correction was sought or why no apparent error existed in the earlier order. The HC held that the rejection order lacked such reasoning and therefore could not stand. The rejection was set aside and the rectification application was restored to the authority for fresh consideration in accordance with law. The question whether a hearing was required in support of the rectification application was left open.

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Issues: Whether the order rejecting the rectification application under section 161 of the Odisha Goods and Services Tax Act, 2017 was sustainable and whether the matter required restoration for fresh consideration.

Analysis: The rectification provision permits an affected person to seek correction within the prescribed time. The impugned rejection order did not disclose any effective reasoning as to what rectification was sought or why no apparent error existed in the earlier order. In these circumstances, the rejection could not stand. The question of entitlement to hearing in support of the rectification application was left open.

Conclusion: The rejection order was set aside and the rectification application was restored to the authority for consideration in accordance with law.

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