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THENDRAL MOTORS vs. THE COMMERCIAL TAX OFFICER, TIRUNELVELI
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN

Pet. Counsel

A. Thiyagarajan

Res. Counsel

R. Suresh Kumar

Petitioner / Applicant	THENDRAL MOTORS
Respondent	THE COMMERCIAL TAX OFFICER, TIRUNELVELI
Court	Madras High Court
State	Tamilnadu
Date	Jul 26, 2024
Order No.	W. P. (MD) No. 17087 of 2024 And W. M. P. (MD)Nos. 14695 & 14697 of 2024
Citation	2024(7) TAXREPLY 10397
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ORDER
ORDER Heard learned Senior Counsel for the petitioner and learned Additional Government Pleader for the respondent. 2. The petitioner is before this Court against the impugned order passed by the respondent under Section 161 of the respective GST enactments declining the application filed by the petitioner to rectify the error in order dated 08.01.2024 for the assessment year 2018-19 bearing reference in GSTIN:33AAFFT5037P1ZT. Operative portion of the impugned order reads as under: “The application is carefully perused and not accepted since section 161 of TNGST Act 2017/CGST Act 2017 is applicable only for rectification of error in the face of records. The taxpayer filed application for rectification, filing the documents which they already filed and rejection of the reply is already discussed in the adjudication order itself. This application for rectification is not fall in the purview of section 161 of TNGST Act 2017-CGST Act, 2017. Hence application for rectif....