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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)
Related Assessment Year :
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

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Author Bio

Name: CA Nipun Arora
Qualification: LLB
Company: Arora Nipun & Associates
Location: Delhi, Delhi, India
Member Since: 31 Jan 2025 | Total Posts: 44
Nipun Arora is a Chartered Accountant in practice having more than 9 years of experience in Indirect Taxation advisory, litigation and GST implementation process. He has advised various domestic and multinational clients on crucial aspects of Indirect taxes and has assisted in strategic executio View Full Profile

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