Mani Blue Metals & M. Sand Vs State Tax Officer (Madras High Court)
Rectification application filed to be mandatorily disposed within six months of issuance of order or notice or any other document under Section 161
The Hon’ble Madras High Court in the case of Manu Blue Metals and M. Sand v. State Tax Officer [W.P. No. 16407 of 2024 dated July 05, 2024] disposed of the writ petition in case where the rectification application filed was not being decided upon within the prescribed period of six months for rectification of order as per Section 161 of the Central Goods and Services Tax Act (“the CGST Act”).
Facts:
Mani Blue Metals and M. Sand (“the Petitioner”) issued an assessment order dated August 30, 2023 was issued relating to alleged non-payment of tax due of seigniorage fees under RCM and alleged short payment of tax on outward supply.
The Petitioner thereafter filed a rectification application under Section 161 of the CGST Act. However, the Petitioner contends that the rectification application has not been disposed within the prescribed time limit of six months.
Issue:
Whether rectification application filed is to be mandatorily disposed within six months of issuance of order or notice or any other document?
