Statutory rectification remedy under the CGST Act preserved, with writ-period time excluded for limitation if filed in time.

The writ petitioner was directed to pursue rectification before the authority that issued the original order under the CGST Act. The court also directed that, if the rectification application is filed within the stipulated time, the period spent in the writ proceedings must be excluded for limitation purposes. The document reflects the practical availability of the statutory rectification route and protection against limitation consequences where the petitioner is returned to that remedy.

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Issues: Whether the petitioner should be relegated to the statutory rectification remedy under Section 161 of the CGST Act and whether the period spent in the writ proceedings should be excluded for limitation purposes.

Outcome: The petitioner was permitted to pursue rectification before the authority that issued the order in original, and the time spent in the writ petition was directed to be excluded for limitation purposes if such application is filed within the stipulated time.

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