Telangana HC Permits Section 161 GST Rectification: Relief in Challenge to Section 73

Indira Food Products Vs Assistant Commissioner (ST) (Telangana High Court) Telangana High Court Permits GST Rectification Under Section 161 – Relief in Challenge to Section 73 Order The Telangana High Court once again reiterated that taxpayers facing procedural defects or grievances in GST adjudication proceedings may first seek rectification under Section 161 of the GST Act instead of directly pursuing prolonged writ litigation. In the present case, the petitioner challenged a show cause notice and consequential order passed under Section 73 for FY 2021-22. However, following earlier preced...