Disallowed rectification of tax invoice as not covered under Section 161 and Limitation Act not applicable to Special statute

Last updated: 11 January 2021

Court :
Tripura High Court

Brief :
The Hon'ble Tripura High Court in M/s Kiran Enterprise v. The State of Tripura and Ors. [WP (C) No. 114 of 2020 dated December 17, 2020] rejected petition filed along with condonation of delay application for rectification of error (name of the party) in the tax invoice under Section 161 of the Central Goods and Services Tax Act, 2017 ("CGST Act") for being barred by limitation. Further held that, the rectification as sought is not covered by Section 161 of the CGST Act and when a legal action is barred by limitation unless that bar is overcome, no decision can be rendered on merit.

Citation :
M/s Kiran Enterprise v. The State of Tripura and Ors. [WP (C) No. 114 of 2020

You have reached daily limit of 2 Free Judgements. To view this or other Judgements please subscribe to CCI PRO :

Stay updated! Stay ads free

Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.

CCI PRO annual subscription :

Original Price : INR 2999/-

Offer Price : INR 1999/-

Duration : 1 year
(Prices Inclusive of GST)

Know More

Note: If you are a PRO member already, please click here to login (for ad free experience)

Bimal Jain

Published in GST
Views : 180

Share Report Abuse

Comments

Disallowed rectification of tax invoice as not covered under Section 161 and Limitation Act not applicable to Special statute

You have reached daily limit of 2 Free Judgements. To view this or other Judgements please subscribe to CCI PRO :