Rectification of order under cst act
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
19 December 2014
The A.O failed to consider the C-forms filed with the department at the time assessment and raised demand in order, can we apply for rectification of order, is it a mitake apparent from record.
20 July 2025
Yes, you can definitely apply for rectification of the assessment order under the CST Act if the Assessing Officer (A.O) has failed to consider the valid C-forms submitted by you before or at the time of assessment, which has resulted in an incorrect demand.
Why is it a rectifiable mistake?
The non-consideration of C-forms, when they were duly submitted, is a mistake apparent from the record because the forms are part of the documents submitted and affect the tax liability.
Such an omission generally leads to an incorrect demand and can be corrected by filing an application for rectification.
Procedure:
File an application for rectification of order before the same authority (A.O) who passed the order under the CST Act, citing the following:
The C-forms were submitted on specific dates.
These were not considered in the assessment.
This omission has caused excess demand.
Request correction of the order accordingly.
Time Limit:
Usually, rectification applications must be filed within 6 months from the date of receipt of the order under the CST Act or within the time allowed under the relevant statute.
Supporting Documents:
Attach copies of the C-forms submitted.
Copies of acknowledgment of submission, if any.
Copies of the assessment order where demand was raised ignoring C-forms.
Follow up:
If rectification is not accepted or delayed, you may appeal to the next higher authority or tribunal, depending on the provisions of the CST Act and rules.
Summary:
Yes, non-consideration of valid C-forms is a mistake apparent from record and rectifiable.
File a rectification application promptly with all proof of C-form submission.
Follow-up strictly with the department.
Why is it a rectifiable mistake?
The non-consideration of C-forms, when they were duly submitted, is a mistake apparent from the record because the forms are part of the documents submitted and affect the tax liability.
Such an omission generally leads to an incorrect demand and can be corrected by filing an application for rectification.
Procedure:
File an application for rectification of order before the same authority (A.O) who passed the order under the CST Act, citing the following:
The C-forms were submitted on specific dates.
These were not considered in the assessment.
This omission has caused excess demand.
Request correction of the order accordingly.
Time Limit:
Usually, rectification applications must be filed within 6 months from the date of receipt of the order under the CST Act or within the time allowed under the relevant statute.
Supporting Documents:
Attach copies of the C-forms submitted.
Copies of acknowledgment of submission, if any.
Copies of the assessment order where demand was raised ignoring C-forms.
Follow up:
If rectification is not accepted or delayed, you may appeal to the next higher authority or tribunal, depending on the provisions of the CST Act and rules.
Summary:
Yes, non-consideration of valid C-forms is a mistake apparent from record and rectifiable.
File a rectification application promptly with all proof of C-form submission.
Follow-up strictly with the department.
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