https://www.taxtmi.com/caselaws?id=779310 HC directed the Assistant Commissioner, GST & Central Excise, Jajpur Division to determine whether the petitioner's rectification application under s.161 of the GST Act against the Demand-cum-Show Cause Notice (regarding GST on royalty and extraction beyond permissible limits for tax periods 2018-19 to 2022-23) is maintainable; if found maintainable, the authority must consider the application's grievances on merits. The court observed the hearing notices did not indicate the application would be considered with the show cause notice. Petition disposed. en-us Thu, 25 Sep 2025 00:00:00 +0530 Fri, 03 Oct 2025 08:30:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779310 HC directed the Assistant Commissioner, GST & Central Excise, Jajpur Division to determine whether the petitioner's rectification application under s.161 of the GST Act against the Demand-cum-Show Cause Notice (regarding GST on royalty and extraction beyond permissible limits for tax periods 2018-19 to 2022-23) is maintainable; if found maintainable, the authority must consider the application's grievances on merits. The court observed the hearing notices did not indicate the application would be considered with the show cause notice. Petition disposed. Case-Laws GST Thu, 25 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779310