https://www.taxtmi.com/caselaws?id=759222 The HC directed the respondent to consider and decide the petitioner's rectification application under Section 161 of the CGST/SGST Act after affording an opportunity of hearing, and fixed a three-month time limit for disposal. It declined to examine the underlying grievance regarding alleged denial of input tax credit arising from GSTR mismatches, leaving the merits of the claims and liabilities unresolved. The writ petition was thus disposed of on a procedural basis, with no adjudication on the correctness of the petitioner's substantive contentions. en-us Tue, 06 Aug 2024 00:00:00 +0530 Sat, 10 May 2025 21:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759222 The HC directed the respondent to consider and decide the petitioner's rectification application under Section 161 of the CGST/SGST Act after affording an opportunity of hearing, and fixed a three-month time limit for disposal. It declined to examine the underlying grievance regarding alleged denial of input tax credit arising from GSTR mismatches, leaving the merits of the claims and liabilities unresolved. The writ petition was thus disposed of on a procedural basis, with no adjudication on the correctness of the petitioner's substantive contentions. Case-Laws GST Tue, 06 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759222