Substantive changes cannot be introduced in the Order by way of rectification of errors under Section 161 of the CGST Act


Last updated: 12 February 2024

Court :
Calcutta High Court

Brief :
The Hon'ble Calcutta High Court in the case of Sajal Kumar Das v. State of West Bengal [M.A.T. No. 2475 of 2023 dated January 09, 2024] allowed the writ petition and set aside the Order thereby holding that substantive changes cannot be introduced in the Order by way of rectification of errors under Section 161 of the Central Goods and Services Tax Act, 2017 ("the CGST Act").

Citation :
M.A.T. No. 2475 of 2023 dated January 09, 2024

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Bimal Jain
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