Rejection of rectification application filed u/s 161 justified due to non-cooperation during assessment

Seoyon E-Hwa Summit Automotive India Pvt Ltd Vs Deputy Commissioner (ST) (Madras High Court) Madras High Court held that rejection of rectification application filed under section 161 of the Goods and Service Tax Act, 2017 justified as the petitioner has not cooperated in the course of assessment. Facts- The challenge is to an order of assessment passed under the provisions of the Goods and Services Tax Act, 2017 (in short ‘Act’) dated 02.2023 and an order dated 18.04.2023 rejecting the rectification application filed under Section 161 of the Act. Conclusion- Section 161 of the Act...