https://www.taxtmi.com/caselaws?id=789862 Where a rectification application against an assessment order is pending, it should be decided before the appeal against that order is finally dealt with. The High Court noted that the petitioner had sought rectification of the very assessment order under challenge, yet the appellate authority dismissed the statutory appeal on limitation without first addressing the pending rectification request. As the State stated that the application had earlier remained undecided because it was misplaced and had since been recovered, the dismissal was set aside. The matter was remitted for fresh consideration of the rectification application after personal hearing and by a reasoned order. en-us Tue, 07 Apr 2026 00:00:00 +0530 Wed, 15 Apr 2026 09:05:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789862 Where a rectification application against an assessment order is pending, it should be decided before the appeal against that order is finally dealt with. The High Court noted that the petitioner had sought rectification of the very assessment order under challenge, yet the appellate authority dismissed the statutory appeal on limitation without first addressing the pending rectification request. As the State stated that the application had earlier remained undecided because it was misplaced and had since been recovered, the dismissal was set aside. The matter was remitted for fresh consideration of the rectification application after personal hearing and by a reasoned order. Case-Laws GST Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789862