https://www.taxtmi.com/caselaws?id=784333 Under the GST enactments, the appellate authority may rectify defects under Section 161, but whether rectification is warranted must be decided by that authority on merits. The High Court directed the authority to consider the petitioner's pending rectification application after giving due notice and to decide it within the stipulated time. en-us Wed, 10 Dec 2025 00:00:00 +0530 Fri, 02 Jan 2026 07:51:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784333 Under the GST enactments, the appellate authority may rectify defects under Section 161, but whether rectification is warranted must be decided by that authority on merits. The High Court directed the authority to consider the petitioner's pending rectification application after giving due notice and to decide it within the stipulated time. Case-Laws GST Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784333