2026 (4) TMI 931

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....mta Singla Talwar, DAG, Haryana. *** DEEPAK SIBAL, J. (ORAL) Through an adjudication order dated 02.02.2024, passed under Section 74 of the Haryana Goods and Services Tax (HGST) Act, 2017 (for short-the Act), the petitioner was required to pay assessed tax for the assessment year 2017-18. On 27.02.2024, an application was filed by the petitioner, under Section 161 of the Act, seeking ther....

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.... dated 27.02.2024, filed by it for rectification of the adjudication order dated 02.02.2024 was pending. However, without deciding the petitioner's rectification application, through order dated 19.09.2024, the Appellate Authority dismissed the petitioner's appeal on the ground of delay. The order of the Appellate Authority dated 19.09.2024 is the subject matter of challenge through this petition ....

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....by the petitioner to challenge the adjudication order, it was desirable that the petitioner's application, filed by it for rectification of the adjudication order should have been decided. 5. Learned counsel for the State also acknowledges the above but submits that the petitioner's rectification application, which had been physically filed, could not be decided earlier because it had been misp....