Condonation of Delay: Tribunal directed condonation where rectification proceedings were pursued, ordering merits adjudication after opportunity to be...
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Overlapping GST proceedings were not examined on merits in writ jurisdiction because the petitioner had not participated in the second proceedings to place the alleged overlap before the proper officer. The Court noted that the identity of demand was not enough for immediate merits review and held that rectification under Section 161 remained the appropriate first remedy, as the six-month period had not expired. The petitioner was allowed to seek rectification within two weeks, to be decided after hearing, with liberty to pursue any available appellate remedy thereafter. The Court left the merits of the overlap objection open.
Overlapping GST proceedings were not examined on merits in writ jurisdiction because the petitioner had not participated in the second proceedings to place the alleged overlap before the proper officer. The Court noted that the identity of demand was not enough for immediate merits review and held that rectification under Section 161 remained the appropriate first remedy, as the six-month period had not expired. The petitioner was allowed to seek rectification within two weeks, to be decided after hearing, with liberty to pursue any available appellate remedy thereafter. The Court left the merits of the overlap objection open.
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