https://www.taxtmi.com/caselaws?id=798786 Section 161 of the CGST Act and Clause 4 of Notification No. 22/2024-CT treat the period for deciding a timely rectification application as directory, because the requirement to decide it within three months operates only "as far as possible". The competent authority must endeavour to meet that period, but its expiry neither makes it functus officio nor extinguishes jurisdiction to determine the application on merits. A rectification application filed within the prescribed time therefore cannot be rejected solely because the decision period has elapsed and must be considered on merits. en-us Wed, 09 Sep 2026 00:00:00 +0530 Fri, 11 Sep 2026 08:30:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798786 Section 161 of the CGST Act and Clause 4 of Notification No. 22/2024-CT treat the period for deciding a timely rectification application as directory, because the requirement to decide it within three months operates only "as far as possible". The competent authority must endeavour to meet that period, but its expiry neither makes it functus officio nor extinguishes jurisdiction to determine the application on merits. A rectification application filed within the prescribed time therefore cannot be rejected solely because the decision period has elapsed and must be considered on merits. Case-Laws GST Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798786