GST Rectification Request Rejected Due to No Error Apparent on Record

JSW Techno Projects Management Limited And Anr Vs Union of India And Ors (Bombay High Court) The petition concerned the rejection of the petitioners’ application under Section 161 of the CGST Act, in which they sought rectification of what they termed an “error apparent on the face of the record” in a show cause notice dated 30 June 2025. The petitioners argued that the notice failed to consider taxes already paid and that such an omission constituted a rectifiable error. They also contended that the authority should have granted them a hearing before rejecting the rectification reques...