2025 (8) TMI 1624

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....his Writ Petition is disposed of at the time of admission with the consent of the learned counsel for the petitioner and learned Government Advocate for the respondent. 2. This Writ petitioner has been filed for a Mandamus to direct the respondent to consider the petitioner's offline application filed on 19.11.2024 under Section 161 of the respective GST enactments to rectify the purported erro....

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..... Select "Application for rectification of order" in the Application Type field. Then, click the NEW APPLICATION button. b. In case where an application for rectification of an order issued under section 107 of the CGST Act is to be filed: i. Click Dashboard > Services > User Services > View Additional Notices/Orders ii. Additional Notices and Orders page is displayed. C....

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....t the ORDERS tab and click the "Initiate Rectification" link." 4. Since the offline application has been filed in time on 19.11.2024, there can be no impediment to direct the respondent to consider the same on merits. However, since the procedural requirements are to be complied with in terms of the above mentioned Circular, the petitioner is additionally directed to file an online application ....