2025 (1) TMI 886

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....u For the Petitioner : Mr.G.Thalaimutharasu For the Respondent : Mr.R.Suresh Kumar, Additional Government Pleader ORDER Heard Mr.G.Thalaimutharasu, learned counsel for the petitioner and Mr.R.Suresh Kumar, learned Additional Government Pleader for the respondent. 2. This Writ Petition has been filed challenging the impugned demand order dated 19.08.2024 and consequential impugned or....

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....leader, on the other hand, submits that subsequent to the passing of the assessment order, the petitioner filed an application for rectification, which was duly considered by the respondent. He contends that upon examining the rectification application, it was evident that the petitioner had not furnished any documentary evidence to substantiate their claim, and consequently, the rectification app....

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....tion 161 of the GST Act provides for an application to be made for rectification. Such rectification can be disposed either in favour of the assessee or against him. If any rectification is made as prayed for, the same would get merged into the original order. Just because the rectification application has been rejected, the period of limitation to challenge the original assessment order cannot be....