2025 (10) TMI 106

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....cate along with Ms. Kajal Sahoo, Advocate For the Opposite Parties Mr. Bismay Anand Prusty, Senior Standing Counsel for Central GST & Central Excise ORDER PER 1. By way of filing this writ petition, the petitioner being aggrieved by intimations dated 02.09.2025 and 19.09.2025 issued by the Superintendent, Central GST and Central Excise Jajpur Division, Jajpur Road instructing to appear be....

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.... indicating deposit of demand raised under Section 74 of the GST Act, an application under Section 161 of the GST Act was filed before the authority concerned on 26.08.2025 for rectification of Demand-cum-Show Cause Notice dated 26.06.2025. It is vehemently contended by learned Senior Counsel that the authority concerned instead of considering the application under Section 161 in its right earnest....

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....ner has filed application for rectification of said Notice. Since the authority concerned has issued intimation for personal hearing in connection with the Demand-cum-Show Cause Notice, no fault can be attributed to the authority as in course of proceeding with the matter, all the contentions raised in the application for rectification can be considered by the authority. 4. Heard learned counse....

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....d to be entertained in terms of language employed in Section 161, the grievance of the petitioner as mentioned in the said application would be considered on its own merits. 7. Considering submissions, it is directed that the Assistant Commissioner GST & Central Excise, Jajpur Division shall do well to consider the application for rectification within a period of two weeks from the date of rece....