Rectification application under CGST Act to be processed as per section 16(5), with merits left open

A writ petition sought a direction to the respondents to decide a rectification application under section 16(5) of the CGST Act, 2017. Without entering the merits, the HC disposed of the petition in light of the respondents' affidavit and enabled them to process the petitioner's rectification application in accordance with section 16(5). The matter was thus closed at that stage, leaving consideration of the application to the competent authority.

---

---

Outcome: The petition was disposed of to enable the respondents to process the rectification application under Section 16(5) of the Central Goods and Services Tax Act, 2017, and notice was discharged.

---