HC orders hearing opportunity and disposal of GST rectification petition under Section 161 within four weeks

The HC directed the CT & GST Officer to provide the petitioner an opportunity of hearing and dispose of the pending petition for rectification under Section 161 of the GST Act within four weeks. The court acknowledged that disposing of the petition would serve the ends of justice and accordingly disposed of the present petition.

---

---

The writ petition challenges the assessment order dated 29.04.2025 and the demand raised under Sections 75 and 79 of the Odisha and Central Goods and Services Tax Acts, 2017, invoking Rules 100 and 142 of the GST Rules, 2017. The petitioner, a service provider and work contractor, contended that although taxes for FY 2020-21 were paid, interest under Section 50(1) was wrongly levied and a demand raised. A rectification petition under Section 161 was filed on 14.03.2025 but remained pending. Meanwhile, a notice under Section 79(1)(c) was issued to a third party, which the petitioner argued was without jurisdiction as the rectification petition had not been disposed of. The GST authority revoked the notice after the petitioner partially discharged the liability and submitted that the writ petition should be dismissed as the petitioner must pay the remaining amount. The Court focused on the grievance that the rectification petition had not been disposed of and held that directing the authority to dispose of the pending petition within four weeks would "meet the ends of justice." The writ petition was disposed of with this direction, emphasizing procedural fairness and the need for adjudication on the rectification petition before further action.

---