https://www.taxtmi.com/caselaws?id=780227 HC dismissed the petition seeking rectification of a show-cause notice under s.161 CGST, holding no error apparent on the record and that any alleged mistakes in the notice can be contested by filing a response with documentary evidence. The court found the rectification application a delay tactic, noted disputed factual and legal issues (including valuation under s.15(2)(b) and inclusion of free supplies, and applicability of s.6(2)(b)) that require adjudication, and held such contested matters are inappropriate for summary correction under s.161. No exceptional case to bypass ordinary adjudicatory remedies was shown; petition dismissed. en-us Thu, 09 Oct 2025 00:00:00 +0530 Sat, 25 Oct 2025 09:00:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780227 HC dismissed the petition seeking rectification of a show-cause notice under s.161 CGST, holding no error apparent on the record and that any alleged mistakes in the notice can be contested by filing a response with documentary evidence. The court found the rectification application a delay tactic, noted disputed factual and legal issues (including valuation under s.15(2)(b) and inclusion of free supplies, and applicability of s.6(2)(b)) that require adjudication, and held such contested matters are inappropriate for summary correction under s.161. No exceptional case to bypass ordinary adjudicatory remedies was shown; petition dismissed. Case-Laws GST Thu, 09 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780227