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<h1>Rectification under Section 161 must be considered and disposed of on merits within thirty days; tax demand not adjudicated.</h1> An outstanding rectification application under Section 161 of the GST enactments remained undecided; the administrative authority is directed to consider ... Seeking rectification under Section 161 of the GST enactments - Failure to adjudicate rectification application - direction to decide rectification application on merits within a specified time. Rectification under Section 161 - consideration on merits - Respondent to consider and dispose of the petitioner's rectification application on merits within a stipulated period. - HELD THAT: - The petitioner challenged the impugned order passed in Form GST DRC-07 for the tax period 2021-2022 and had filed an application on 21.01.2026 seeking rectification under Section 161 of the GST enactments. The Court recorded that the application had not been addressed by the respondent. The respondent informed the Court that the application would be considered and disposed of on merits. In view of these facts and by consent, the Court directed the respondent to dispose of the rectification application on merits within 30 days. The Court did not adjudicate the underlying merits of the departmental demand, including the petitioner's contention concerning Input Tax Credit and the supplier's registration; those contentions remain for consideration by the respondent when deciding the rectification application. [Paras 6, 7, 8] The respondent is directed to consider and dispose of the rectification application filed under Section 161 on merits within 30 days. Final Conclusion: Writ petition disposed at the admission stage by directing the respondent to decide the petitioner's rectification application on merits within 30 days; the court did not decide the substantive tax dispute. 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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