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GST Rectification Power: Officer Can Act Suo Motu – Kerala HC
Case Law Details
- Case Name
- Winter Wood Designers & Contractors India Pvt. Ltd. Vs State Tax Officer (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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Winter Wood Designers & Contractors India Pvt. Ltd. Vs State Tax Officer (Kerala High Court)
Rectification power is not limited to taxpayer requests; officers can act suo motu on apparent errors – Kerala High Court.
Key Issue: Whether rectification under Section 161 of the CGST Act, 2017, can be denied solely on the ground of non-filing through the GST portal, despite the error being apparent on the face of record and having been brought to the officer’s notice within the statutory time frame.
Facts:
The petitioner challenged an order on the grounds that an ear...
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