Whether Original order or Rectified order issued under section 161 is invalied?

[vinod jadhav]

1. The Original Order-in-Original (OIO) was issued on August 2, 2024, without considering the reply to the Show Cause Notice (SCN).

2. A Rectification Application was filed within three months of the OIO, on October 24, 2024.

3. The department issued the Rectification Order on February 3, 2025.

As per the prescribed timeline, the Rectification Order should have been issued within six months, i.e., by January 29, 2025. However, it was issued beyond the statutory time limit, on February 3, 2025.

My question is,

1. Is the Original Order and Rectified Order issued under Section 161 invalid?

2. What are the repercussions of the Original Order being issued without considering the SCN reply and the Rectification Order issued delayed?

3.What benefits can the assessee avail in this case?

AI Summary

Debate on Validity of GST Orders Under Section 161 Due to Procedural Errors and Time Limits; Appeal Suggested The discussion revolves around whether an original order and a rectified order issued under Section 161 are invalid due to procedural errors in a GST case. The original order was issued without considering the reply to the Show Cause Notice, and the rectification order was issued beyond the statutory time limit. Participants argue that both orders are invalid, suggesting that an appeal should have been filed against the original order. They recommend filing an appeal or a writ if the rectification order is adverse or if recovery proceedings are initiated. The orders are considered appealable under Section 107.