https://www.taxtmi.com/caselaws?id=762472 J&K & Ladakh HC disposed of petition challenging Adjudicating Authority's order dated 20th December 2023, which was rejected as time-barred. Court noted prima facie mistake by Executive Engineer in uploading TDS against petitioner's PAN, evidenced by certificate dated 26th July 2024. HC permitted petitioner to file rectification application under Section 161 of CGST Act 2017 before Adjudicating Authority within two weeks, allowing opportunity to present material evidence for potential rectification of original order. en-us Wed, 20 Nov 2024 00:00:00 +0530 Fri, 11 Jul 2025 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762472 J&K & Ladakh HC disposed of petition challenging Adjudicating Authority's order dated 20th December 2023, which was rejected as time-barred. Court noted prima facie mistake by Executive Engineer in uploading TDS against petitioner's PAN, evidenced by certificate dated 26th July 2024. HC permitted petitioner to file rectification application under Section 161 of CGST Act 2017 before Adjudicating Authority within two weeks, allowing opportunity to present material evidence for potential rectification of original order. Case-Laws GST Wed, 20 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762472