https://www.taxtmi.com/caselaws?id=781118 A rectification petition against an assessment order under the WBGST Act was directed to be taken up by the competent authority, with the petitioner or its authorised representative to be heard and a reasoned order passed within a fixed time. The Court granted interim protection by keeping the recovery notice in abeyance until a short period after communication of the rectification decision, so that coercive recovery would not proceed before the application was decided. The matter was treated as pending before the authority, and the operative effect was limited to temporary restraint on recovery pending lawful consideration of rectification. en-us Fri, 07 Nov 2025 00:00:00 +0530 Mon, 10 Nov 2025 16:55:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781118 A rectification petition against an assessment order under the WBGST Act was directed to be taken up by the competent authority, with the petitioner or its authorised representative to be heard and a reasoned order passed within a fixed time. The Court granted interim protection by keeping the recovery notice in abeyance until a short period after communication of the rectification decision, so that coercive recovery would not proceed before the application was decided. The matter was treated as pending before the authority, and the operative effect was limited to temporary restraint on recovery pending lawful consideration of rectification. Case-Laws GST Fri, 07 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781118