Sajal Kumar Das Vs State of West Bengal (Calcutta High Court)
Introduction: In a landmark judgment, the Hon’ble Calcutta High Court in the case of Sajal Kumar Das v. State of West Bengal [M.A.T. No. 2475 of 2023 dated January 09, 2024], addressed the confines of Section 161 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”), concerning the rectification of errors. The court meticulously dissected the legal parameters governing the authority’s power to amend or rectify orders, setting a precedent on the limitations of such rectifications, especially in the context of substantive changes to the original orders.
The Hon’ble Calcutta High Court in above case allowed the writ petition and set aside the Order thereby holding that substantive changes cannot be introduced in the Order by way of rectification of errors under Section 161 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”).
Facts:
Sajal Kumar Das (“the Appellant”) filed a writ petition against the order dated August 23, 2023 (“the Impugned Order”), passed by the Revenue Department Appellate Authority (“the Respondent”) with respect to the powers enumerated under Section 161 of the CGST Act for rectification of errors. The Appellant contended that the Respondent Original Authority cannot make substantive changes by way of filing rectification application. However, the Hon’ble High Court denied to pass any interim orders.
Aggrieved, the Appellant filed an intra-court appeal before the Hon’ble Calcutta High Court.
Issue:
Whether substantive changes can be introduced in the Order under Section 161 of the CGST Act?
Held:
The Hon’ble Calcutta High Court in the case of M.A.T. No. 2475 of 2023 held as under:
