GST: No Substantive Changes Permitted in Orders by error rectification under Section 161

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 s...