Oversight of concessional rate is an error rectifiable u/s 161 of CGST Act: Uttarakhand HC

Ashan Khan Contractor Vs Assistant Commissioner State Goods & Services Tax (Uttarakhand High Court)

The Petitioner preferred the writ petition before Hon’ble HC being aggrieved by the adjudication order denying benefit of concessional rate of tax applicable on the supplies made by the Petitioner to the specified recipients. However, the concessional rate on supplies under consideration was withdrawn from an intervening period i.e. 18 July 2022 in the present case.

The Court analysed the facts of the case, appliable notification and held that the supplies made by the co

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