https://www.taxtmi.com/caselaws?id=401992 The court dismissed the writ petition, ruling that the petition under Section 161 of the TSGST Act was time-barred, and the Superintendent of State Tax lacked authority to condone the delay. It was held that the rectification sought was not covered by Section 161 of the TSGST Act, and the Limitation Act does not apply to TSGST Act proceedings. The court emphasized that when an action is barred by limitation, no decision can be made on merit. en-us Thu, 17 Dec 2020 00:00:00 +0530 Mon, 08 Nov 2021 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401992 The court dismissed the writ petition, ruling that the petition under Section 161 of the TSGST Act was time-barred, and the Superintendent of State Tax lacked authority to condone the delay. It was held that the rectification sought was not covered by Section 161 of the TSGST Act, and the Limitation Act does not apply to TSGST Act proceedings. The court emphasized that when an action is barred by limitation, no decision can be made on merit. Case-Laws GST Thu, 17 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401992