https://www.taxtmi.com/caselaws?id=774999 Rectification under Section 161 of the Tamil Nadu GST Act is limited to correcting an error apparent on the face of the record, and it cannot be used to reopen a matter already covered by an earlier order. On the facts, the dispute for the same period had already been dealt with in prior proceedings, so the rejection of the rectification request was found unjustified and was quashed. The Court also treated the appellate mechanism under GST law as adequate to address the demand and directed that the petitioner be heard by the appellate authority before a consolidated order is passed. en-us Mon, 07 Jul 2025 00:00:00 +0530 Thu, 17 Jul 2025 08:19:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774999 Rectification under Section 161 of the Tamil Nadu GST Act is limited to correcting an error apparent on the face of the record, and it cannot be used to reopen a matter already covered by an earlier order. On the facts, the dispute for the same period had already been dealt with in prior proceedings, so the rejection of the rectification request was found unjustified and was quashed. The Court also treated the appellate mechanism under GST law as adequate to address the demand and directed that the petitioner be heard by the appellate authority before a consolidated order is passed. Case-Laws GST Mon, 07 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774999