Pending rectification must be decided first before an appeal is finally dealt with on limitation.

Where a rectification application against an assessment order is pending, it should be decided before the appeal against that order is finally dealt with. The High Court noted that the petitioner had sought rectification of the very assessment order under challenge, yet the appellate authority dismissed the statutory appeal on limitation without first addressing the pending rectification request. As the State stated that the application had earlier remained undecided because it was misplaced and had since been recovered, the dismissal was set aside. The matter was remitted for fresh consideration of the rectification application after personal hearing and by a reasoned order.

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Issues: Whether the appellate authority could dismiss the statutory appeal on limitation while the rectification application against the assessment order remained pending, and whether the rectification application had to be decided first.

Analysis: The assessment order had been passed under Section 74 of the Haryana Goods and Services Tax Act, 2017, and the petitioner had already moved a rectification application under Section 161 of the Haryana Goods and Services Tax Act, 2017. The appellate authority dismissed the appeal for delay without first deciding the pending rectification request. Since the rectification application sought correction of the very order under challenge, it was appropriate that the application be decided before the appeal was dealt with. The State also stated that the application had earlier remained undecided because it was misplaced and had now been recovered.

Conclusion: The dismissal of the appeal was set aside, and the respondent-State was directed to decide the rectification application afresh after granting personal hearing and by passing a reasoned order.

Final Conclusion: The petitioner obtained restoration of the matter for decision on rectification, with the appellate dismissal removed and the dispute sent back for a speaking determination.

Ratio Decidendi: When a rectification application against an assessment order is pending, fairness requires that it be decided before the appeal against that order is finally dealt with.

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