Telangana HC Allows GST Appeal Against Time-Barred Section 161 Rectification Rejection

Deccan Brakes Private Limited Vs Assistant Commissioner (ST) (Telangana High Court) Telangana High Court Permits GST Appeal Against Rejection of Rectification Application Filed Beyond Section 161 Time Limit   The Telangana High Court granted liberty to the taxpayer to file a statutory appeal against an order rejecting its rectification application under Section 161 of the CGST Act. The Court declined to examine the merits of the dispute and directed that if an appeal is filed within two weeks along with the prescribed statutory deposit, the appellate authority should consider it in accordanc...