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
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Bimal Jain
Published in GST
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