Non-Cooperation during Assessment Leads to GST Rectification Rejection

Rectification application rejected due to non-cooperation by assessee during assessment In a significant ruling, the Hon’ble Madras High Court has upheld the rejection of a rectification application filed under section 161 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”), citing non-cooperation by the assessee during the assessment process. This verdict emerged from the case of Seoyon E-Hwa Summit Automotive India (P.) Ltd. v. Deputy Commissioner (ST)-I [W.P. Nos. 16535 & 16538 of 2023 dated June 6, 2023]. Facts: Seoyon E-Hwa Summit Automotive India (P.) Ltd. ...