https://www.taxtmi.com/caselaws?id=439255 Rectification under Section 161 of the Karnataka GST Act may still be considered where the application contains clerical errors in the vehicle number, if the substance of the request remains identifiable. The connected issue of alleged connivance between the petitioner and the transporter should be examined by the authority after giving the affected party an opportunity to participate in the enquiry. The petitioner is to support the request by affidavit, provide necessary particulars, and appear before the third respondent so the enquiry can be effectively completed. The matter is to be dealt with through simultaneous consideration of rectification and connivance, without any merits determination on confiscation. en-us Thu, 09 Feb 2023 00:00:00 +0530 Thu, 17 Apr 2025 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439255 Rectification under Section 161 of the Karnataka GST Act may still be considered where the application contains clerical errors in the vehicle number, if the substance of the request remains identifiable. The connected issue of alleged connivance between the petitioner and the transporter should be examined by the authority after giving the affected party an opportunity to participate in the enquiry. The petitioner is to support the request by affidavit, provide necessary particulars, and appear before the third respondent so the enquiry can be effectively completed. The matter is to be dealt with through simultaneous consideration of rectification and connivance, without any merits determination on confiscation. Case-Laws GST Thu, 09 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439255