Rectification application rejected due to non-cooperation by assessee during assessment


Last updated: 03 July 2023

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in Seoyon E-Hwa Summit Automotive India (P.) Ltd. v. Deputy Commissioner (ST)-I [W.P. Nos. 16535 & 16538 of 2023 dated June 6, 2023] held that rejection of rectification application filed under section 161 of the Central Goods and Services Tax Act, 2017 ("the CGST Act") is justified as the assessee has not cooperated with the Assessing Officer during the assessment.

Citation :
W.P. Nos. 16535 & 16538 of 2023 dated June 6, 2023]

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Bimal Jain
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