https://www.taxtmi.com/caselaws?id=446167 The SC upheld the tax authority's assessment order challenging excess input tax credit. The appellant's rectification application under section 161 of GST Act was rejected due to failure to contest the original show cause notice. The court emphasized that rectification is only permissible for errors apparent on the record, and since the appellant did not engage with initial proceedings, the assessment order stood valid. Appeal dismissed. en-us Tue, 14 Nov 2023 00:00:00 +0530 Tue, 22 Apr 2025 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446167 The SC upheld the tax authority's assessment order challenging excess input tax credit. The appellant's rectification application under section 161 of GST Act was rejected due to failure to contest the original show cause notice. The court emphasized that rectification is only permissible for errors apparent on the record, and since the appellant did not engage with initial proceedings, the assessment order stood valid. Appeal dismissed. Case-Laws GST Tue, 14 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446167