2026 (9) TMI 1572

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....DER (ORAL) Per: Arun Monga, J. 1. Petitioner herein, inter alia, seeks quashing of the impugned adjudication order dated 05.12.2025, passed under Section 73 of the CGST/RGST Act, 2017, whereby the total demand amounting to Rs. 7,14,803/- was confirmed against the petitioner. The petitioner further seeks quashing of the Rectification Rejection Order dated 05.05.2026 passed by the Deputy Commissioner, State Tax, Circle-H, Jaipur-I, under Section 161 of the CGST/RGST Act, 2017, whereby the petitioner's application for rectification was rejected on the ground of limitation, despite the petitioner having demonstrated that the actual excess ITC liability was only Rs. 1,90,318.78/-, which had already been discharged through Form GST DRC-03 d....

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....e rectification application was rejected vide order dated 05.05.2026 on the ground of limitation and on the premise that the issues raised fell beyond the scope of Section 161, despite the application having been filed within six months of the order dated 05.12.2025. They submit that no notice fixing any date, time or venue of personal hearing was issued and no effective opportunity of hearing was afforded to the petitioner. The petitioner accordingly challenges the orders dated 05.12.2025 and 05.05.2026. 3. Heard and perused the case file. 4. At the outset, learned counsels for the respondents object to the maintainability of the writ petition herein stating that the alternative remedy as provided under Section 107 of the CGST Act, 2....