GST Rectification Order Quashed as Section 161 Conditions Not Met: Gujarat HC

Humble Plastics Pvt. Ltd. Vs Union of India & Ors. (Gujarat High Court) GST Section 161 rectification cannot supplant reasons-Demand order set aside for non-consideration of reply; matter remanded for fresh adjudication: Gujarat HC The petitioner is a trader in plastics. It purchases and sells goods. The GST authorities alleged that it had not received the goods; hence; not eligible to claim input tax credit. A detailed reply was filed. Without considering the same; order confirming demand of over Rs.6 crores; along with interest and penalty; was passed. It filed a writ petition. During th...