Rectification application filed to be mandatorily disposed within six months of issuance of order or notice or any other document under Section 161

Last updated: 23 October 2024

Quick Summary

The Madras High Court has ruled that rectification applications filed under Section 161 of the CGST Act must be disposed of within six months of the relevant order or notice being issued. In a recent case, the court directed the tax department to decide a pending application within three months, highlighting the importance of timely processing. This ruling clarifies that while errors must be brought to attention within three months, the rectification itself should not exceed the six-month limit, except for clerical errors.

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in the case of Manu Blue Metals and M. Sand v. State Tax Officer [W.P. No. 16407 of 2024 dated July 05, 2024] disposed of the writ petition in case where the rectification application filed was not being decided upon within the prescribed period of six months for rectification of order as per Section 161 of the Central Goods and Services Tax Act ("the CGST Act").

Citation :
W.P. No. 16407 of 2024 dated July 05, 2024

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