https://www.taxtmi.com/caselaws?id=787388 An outstanding rectification application under Section 161 of the GST enactments remained undecided; the administrative authority is directed to consider and dispose of that application on merits within 30 days. The tribunal reviewed that the petitioner had submitted substantive replies to show-cause proceedings on input tax credit, but the matter of the tax demand was not adjudicated by the court, which confined its intervention to ensuring prompt administrative disposal of the statutory rectification remedy. en-us Thu, 26 Feb 2026 00:00:00 +0530 Tue, 03 Mar 2026 08:44:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787388 An outstanding rectification application under Section 161 of the GST enactments remained undecided; the administrative authority is directed to consider and dispose of that application on merits within 30 days. The tribunal reviewed that the petitioner had submitted substantive replies to show-cause proceedings on input tax credit, but the matter of the tax demand was not adjudicated by the court, which confined its intervention to ensuring prompt administrative disposal of the statutory rectification remedy. Case-Laws GST Thu, 26 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787388