Rectification application under GST to be considered on merits, with online filing required within the stipulated time.

The Madras High Court directed that the petitioner's offline rectification application be considered on merits and required compliance with the GST circular by filing the online application within the stipulated time. The court thus permitted substantive consideration of the rectification request while also insisting on the prescribed online filing mechanism, and disposed of the petition on that basis.

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Issues: Whether the petitioner's rectification application filed offline could be directed to be considered on merits, and whether an online application was also required in accordance with the GST circular.

Outcome: The petition was disposed of with a direction to consider the rectification application on merits, and the petitioner was directed to file the online application within the stipulated time.

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