Madras HC Directs GST Officer to Consider Offline Rectification Application

Tvl Raj Computer Vs Deputy State Tax Officer -1 (Madras High Court) In Tvl Raj Computer Vs Deputy State Tax Officer-1, the Madras High Court disposed of a writ petition at the stage of admission with the consent of both parties. The petitioner sought a mandamus directing the respondent to consider an offline application filed on 19.11.2024 under Section 161 of the GST enactments to rectify an alleged error in an order dated 21.08.2024 passed under Section 73 of the CGST Act, 2017. The respondent’s counsel noted that, as per CBIC Circular No. 237/31/2024-GST dated 15.10.2024, rectification ap...