Kerala HC Directs Disposal of CGST Rectification Application

Zia UL HAQ Vs State Tax Officer (Kerala High Court) The case of Zia UL HAQ Vs State Tax Officer before the Kerala High Court highlights the urgency in addressing rectification applications under the CGST Act. The petitioner sought relief from the court, challenging the issuance of certain orders and the constitutionality of specific sections of the CGST Act. The petitioner’s counsel focused the argument on the timely disposal of Exhibit P-5 rectification application. The contention revolved around Section 16(4) of the CGST Act 2017 and SGST Act 2017, alleging it to be ultra vires to cert...