Statutory rectification remedy under GST must be pursued, with manual filing accepted if the portal blocks online submission.

The petitioner was required to pursue the statutory rectification remedy against the order-in-original and consequential recovery notice rather than seek immediate interference. The High Court noted the petitioner's claim of full discharge of tax liability and voluntary GST payment, but held that rectification before the proper officer was the appropriate course under the statute. It further directed that if the online portal did not permit filing of the rectification application, the respondent must accept the application manually and dispose of it within the stipulated time.

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Issues: Whether the petitioner should be relegated to seek rectification of the order-in-original and the consequential recovery notice, with provision for manual filing if the portal does not permit an online application.

Analysis: The petitioner sought relief against the order-in-original and recovery proceedings, asserting full discharge of tax liability and voluntary payment under the GST framework. In the circumstances, the proper course was held to be recourse to rectification before the proper officer under the statute. It was also directed that if the online portal did not permit filing of the rectification application, the respondent must entertain it manually and decide it within the stipulated time.

Conclusion: The petitioner was relegated to the statutory rectification remedy, with a direction to accept manual filing if online filing was not possible.

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