Section 161

[UmeshBabu J]

Hi all,

Client received an adjudication order U/s 73 demanding Tax from the Proper Officer (Audit), But prior to the adjudication, enforcement had raised the same issue and accepted the liability payment in GSTR-3B next financial year. The audit officer did not give opportunity of being heard before passing the order.

Assessee filed appeal. To avail benefit U.s 128A, withdrew the appeal and filed SPL-02. The officer is given SCN for rejecting application in Form SPL-03.

Whether the adjustment of liability not done by the department can be rectified U/s 161, though beyond time period. Whether it is apparent mistake?

Thanks

AI Summary

Rectification of apparent mistake under GST can correct duplicate tax demands where tax was voluntarily discharged.
Dispute concerns failure to adjust an adjudication demand for tax already discharged via return filing, raising whether that non adjustment is an apparent mistake rectifiable under rectification procedure. Facts: enforcement accepted voluntary payment in the return; a later audit order duplicated the demand without hearing. Operative remedies discussed are rectification for apparent mistakes, reliance on departmental circulars confirming return payment as valid adjustment, and, if authorities refuse or time limits bar relief, pursuing a writ remedy to secure correction despite portal or procedural constraints.