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 applications under Sections 73, 74, 107, and 108 must be filed electronically through the GST portal using specified navigation steps. The Court observed that since the offline application was filed in time, there was no reason to deny consideration on merits. However, the petitioner was directed to also submit an online application within thirty days from the receipt of the order to comply with procedural requirements. Upon filing the online application, the respondent must consider it on merits without being constrained by the limitation under Section 161, as the timely offline filing validates the application. The writ petition was accordingly disposed of, with no costs awarded, ensuring the petitioner’s rectification request is heard while emphasizing compliance with electronic filing procedures.
