Deccan Brakes Private Limited Vs Assistant Commissioner (ST) (Telangana High Court)
Telangana High Court Permits GST Appeal Against Rejection of Rectification Application Filed Beyond Section 161 Time Limit
The Telangana High Court granted liberty to the taxpayer to file a statutory appeal against an order rejecting its rectification application under Section 161 of the CGST Act. The Court declined to examine the merits of the dispute and directed that if an appeal is filed within two weeks along with the prescribed statutory deposit, the appellate authority should consider it in accordance with law.
Introduction
In M/s. Deccan Brakes Private Limited v. Assistant Commissioner (ST), Malkajgiri-3 Circle & Another, the Telangana High Court dealt with a challenge to an order rejecting a rectification application filed under Section 161 of the Central Goods and Services Tax Act, 2017.
The core issue was whether the taxpayer could seek relief through writ jurisdiction after its rectification application was rejected on the ground that it was filed beyond the statutory limitation period prescribed under Section 161.
Facts of the Case
The petitioner, M/s. Deccan Brakes Private Limited, had sought rectification of an order dated 30.04.2024.
The relevant facts were:
- The matter related to Financial Year 2018-19.
- The petitioner filed a rectification application under Section 161 of the CGST Act, 2017.
- The application was filed approximately 11 months after the original order.
- Section 161 permits rectification only within the prescribed period of six months.
- Consequently, the authorities rejected the rectification application through an order dated 11.2025.
- Aggrieved by the rejection, the petitioner approached the Telangana High Court by way of a writ petition.
Petitioner’s Challenge
