Rectification under Section 161 must be considered and disposed of on merits within thirty days; tax demand not adjudicated.

An outstanding rectification application under Section 161 of the GST enactments remained undecided; the administrative authority is directed to consider and dispose of that application on merits within 30 days. The tribunal reviewed that the petitioner had submitted substantive replies to show-cause proceedings on input tax credit, but the matter of the tax demand was not adjudicated by the court, which confined its intervention to ensuring prompt administrative disposal of the statutory rectification remedy.

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Issues: Whether the respondent should be directed to consider and dispose of the petitioner's application under Section 161 of the GST enactments seeking rectification of the impugned assessment order.

Analysis: The Court recorded that the petitioner filed an application under Section 161 for rectification which remained undecided. The respondent's counsel stated that the application would be considered and disposed of on merits. The petitioner had also filed substantive replies to the show cause proceedings regarding input tax credit, but the Court did not undertake adjudication of the tax demand. Instead, the Court confined itself to ensuring the statutory rectification remedy is adjudicated promptly by the administrative authority.

Conclusion: The respondent is directed to consider and dispose of the petitioner's rectification application under Section 161 on merits within 30 days. The writ petition is disposed of with the above direction.

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