https://www.taxtmi.com/caselaws?id=790261 Rectification under Section 161 of the Central Goods and Services Tax Act, 2017 must be exercised within six months from the date of the original order. Because the rectification order was issued after that statutory period, the rectification proceedings were time-barred and the exercise of power was unsustainable. The connected rectification show-cause notice was also quashed. en-us Wed, 01 Apr 2026 00:00:00 +0530 Tue, 21 Apr 2026 13:12:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790261 Rectification under Section 161 of the Central Goods and Services Tax Act, 2017 must be exercised within six months from the date of the original order. Because the rectification order was issued after that statutory period, the rectification proceedings were time-barred and the exercise of power was unsustainable. The connected rectification show-cause notice was also quashed. Case-Laws GST Wed, 01 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790261