rectification application after filing of appeal

[SUSHIL BANSAL]

Dear experts,

In one of our case we have filed appeal but now the portal not permitting us to file rectification application.In the FAQ it is written that after filing of appeal, rectification application cannot be filed.I did not find any such provisions in GST law.Plz guide how to file rectification application.The time limit of 3 months is still available.

[Sadanand Bulbule]

Parallel proceedings on the same subject is not permitted under the Act. Both appeal under Section 107 and rectification under Section 161 have different objects and requirements to be established on record. You need to choose one of these two at a time depending upon the merits of your case factually and legally.

[KASTURI SETHI]

Yes, Sir. There is no disharmony between both Sections. No overlapping. It is implied that both options are not available to the tax payers. We cannot get every thing pre-cooked from the law-makers. Here we ourselves have to take the decision No legal benefit is possible by contesting on the basis of "parallel proceedings".

Hence I fully agree with your understanding the contents of both Sections and interpretation thereof.

[Shilpi Jain]

The query is regarding rectification of the appeal submitted? or rectification or order?

If you are talking about rectification of something thatyou have already submitted in appeal papers, then make additional submissions. if portal  not accepting then file it manually iwth dated acknowledgment.

[Shilpi Jain]

Read as 'rectification OF order'

AI Summary

Rectification applications: choose between rectification and appeal, as concurrent proceedings are generally disallowed under tax procedure. Filing an appeal and seeking rectification are distinct remedies and generally cannot proceed in parallel; taxpayers must choose the remedy that fits the merits because each requires different factual and legal foundations. Administrative portals may block rectification after an appeal is lodged, reflecting FAQ guidance though the statute lacks an explicit prohibition. For corrections to appeal submissions, additional filings or manual submissions with dated acknowledgement may be used; advisers should determine whether the action sought is a rectification of the order or an amendment to appeal records and act within procedural time limits.