Madras HC Quashes GST Rectification Rejection Order for non-application of mind

KR Agencies Vs State Tax Officer (ST) (Madras High Court) The Madras High Court has quashed a rejection order issued by the State Tax Officer (ST) concerning a Goods and Services Tax (GST) rectification application filed by KR Agencies. The petitioner had sought to rectify an assessment order for the financial year 2020-21, which was passed on February 17, 2025. KR Agencies initially attempted to submit their rectification request under Section 161 of the GST enactments on May 18, 2025, but encountered technical issues on the official website. A successful submission was made on May 21, 2025. ...