https://www.taxtmi.com/caselaws?id=771460 A rectification application raising factual and computational errors was rejected as time-barred, and the ensuing appeal was also dismissed on limitation, even though the underlying request had not been substantively examined. Given the statutory framework, the availability of departmental records, and the absence of a constituted appellate tribunal, the matter was found suitable for reconsideration at the departmental stage. The rejection order and appellate order were set aside, and the proper officer was directed to reconsider the rectification request after granting a personal hearing. The writ petition was accordingly disposed of by restoring the matter for fresh consideration. en-us Wed, 21 May 2025 00:00:00 +0530 Fri, 06 Jun 2025 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771460 A rectification application raising factual and computational errors was rejected as time-barred, and the ensuing appeal was also dismissed on limitation, even though the underlying request had not been substantively examined. Given the statutory framework, the availability of departmental records, and the absence of a constituted appellate tribunal, the matter was found suitable for reconsideration at the departmental stage. The rejection order and appellate order were set aside, and the proper officer was directed to reconsider the rectification request after granting a personal hearing. The writ petition was accordingly disposed of by restoring the matter for fresh consideration. Case-Laws GST Wed, 21 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771460