TSGST: Adjudicating Authority cannot rectify an error after 3 months

Kiran Enterprise Vs State of Tripura (Tripura High Court)  Before we formulate our decision in respect of the question whether Section 5 qua Section 29(2) of the Limitation Act would apply for purpose of condoning the delay in filing the petitioner‟s petition under Section 161 of the TSGST Act, let us revisit the provisions of Section 161 of the TSGST Act as reproduced in para-9 of this judgment. Let us highlight the provisions relating to the limitation. It provides that for purpose of any error which is apparent on the face of the record in the decision or the order or the notice or the c...