2026 (9) TMI 812

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....025 well within the time as per Notification No. 22/2024-CT dated 08.10.2024. Since decision on the rectification application was not taken for a considerable period of time, petitioner filed Writ Petition (M/B) No. 331 of 2026, Nand Kishore Garg vs. Assistant Commissioner, Central Goods and Services Tax, which was disposed of by Coordinate Bench of this Court on 05.05.2026 with a direction to the concerned authority to decide the rectification application within a period of eight weeks from the date of presentation of a certified copy of the order. 2. The rectification application submitted by the petitioner is rejected by the order dated 30.06.2026. The reason for rejection of that application is indicated in paragraph nos. 6.7, 7 & 8 ....

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....proper officer. 8. In view of the above discussions and findings, being time barred, rectification in the instant OIO cannot be done at this point of time as per provisions laid down under Section 161 of the CGST Act, 2017 as well as time-line prescribed under 22/2024-CT dated 08.10.2024. Thus, I have no other option than to dispose the application filed by the applicant for rectification in OIO reference No. ZD0508240226992 dated 30.08.2024 [OIO No. 17/AC/CGST/Rudrapur /2024-25 dated 29.08.2024] without considering the ground made in the application and accordingly, making any rectification in the said order." 3. Learned counsel for the petitioner submits that the reason assigned for rejecting petitioner's rectification applica....