Remedy Against GST Adjudication Order After Expiry of Appeal Limitation Where Rectification Application Is Pending and SCN Contains Duplicate/Vague Demands

[Nidhi Bhupal]

Hi I have a situation that, the Company had undergone departmental audit for FY 2018-19 to FY 20-21. Wherein we made submissions to the query raised. However, the response was not accounted for and DRC-01 was issued in December 2023 and personal hearing was granted. The Company didnot respond to the SCN and personal hearing and then order was issued in April 2024. The Company filed rectification in July 2025 and the rectification application is still pending for order. The response was not made or not informed due to change in the consultant of the Company. The notice is completely vague as same issued are demanded twice or twice. What remedy do the Company have now.

[Sadanand Bulbule]

Since a statutory appeal under Section 107 is now time-barred, your most viable remedy is to file a Writ Petition under Article 226 before the High Court to quash the order and obtain a de novo hearing on grounds of patent non-application of mind and duplicate demands.

Simultaneously, submit an urgent representation pressing for the disposal of the pending Section 161 rectification, specifically framing the duplicated demands as arithmetical errors to bypass the statutory six-month limitation bar.

[KASTURI SETHI]

Rectification period is to be excluded--------Allahabad High Court Order dated 3.2.2026 in the case of Vyas Traders reported as (2026)39 Centax 325 (ALL.).

[Sadanand Bulbule]

Dear Sirji

I welcome your supportive comments.

[KASTURI SETHI]

Recovery cannot be made if the party has opted for rectification---------Calcutta High Court in the case of Tirupati Traders reported as (2026) 38 Centax 57 (Cal).

AI Summary

GST adjudication remedy requires assessment of pending rectification, expired appeal limitation, and duplicate or vague show-cause demands.
GST adjudication resulted in an order after the company did not respond to the show-cause notice or participate in the personal hearing. Following expiry of the appeal limitation, a rectification application was filed and remains pending. The issue concerns recourse during pendency of rectification where the show-cause notice is alleged to be vague and to contain repeated demands on the same issues.