Respondent must treat offline Section 161 application as timely and decide on merits; petitioner to file online within 30 days.

Madras HC directed the respondent to consider the petitioner's offline application filed on 19.11.2024 under Section 161 of the respective GST enactments as timely and to decide it on merits, notwithstanding limitation, because the offline application was filed in time. The petitioner was ordered to file the corresponding online application within 30 days of receipt of the order to satisfy procedural requirements under the relevant Circular. On receipt, the respondent must dispose of the online application on merits; petition disposed.

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Writ petition for a Mandamus seeking direction to the respondent to consider petitioner's offline application filed on 19.11.2024 under Section 161 of the respective GST enactments to rectify an order dated 21.08.2024 passed under Section 73. Court notes CBIC Circular No. 237/31/2024-GST (F.No.CBIC-20001/6/2024-GST) clarifying electronic filing procedure and reproduces para 3.5.1: "3.5.1 The taxpayers can file an application for rectification electronically, after login to www.gst.gov.in, using their credentials, by navigating as below in various cases: ... Select 'Application for rectification of order' ... Click the 'Initiate Rectification' link." Because the offline rectification application was filed in time (19.11.2024), the petitioner may not be impeded on limitation grounds; however, procedural compliance with the Circular is required. Petitioner is directed to file an online application within thirty days of receipt of the order. On receipt, respondent shall consider and dispose of the online application "on merits without reference to the limitation under Section 161," since the offline application was timely filed. No costs.

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