Tvl Raj Computer vs. The Deputy State Tax Officer -1
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Cause title — parties, addresses and appearances
ORDER This Writ Petition is disposed of at the time of admission with the consent of the learned counsel for the petitioner and learned Government Advocate for the respondent.
This Writ petitioner has been filed for a Mandamus to direct the respondent to consider the petitioner’s offline application filed on 19.11.2024 under Section 161 of the respective GST enactments to rectify the purported error in order, dated 21.08.2024 passed under Section 73 of the respective GST enactments, 2017. 3. The learned Government Advocate for the respondent submits that as per the Circular issued by the Central Board of Indirect Taxes and Customs, dated 15.10.2024, bearing reference in F.No.CBIC-20001/6/2024-GST in Circular No. 237/31/2024-GST, it has been clarified in para 3.5.1 as follows: “3.5.1 The taxpayers can file an application for rectification electronically, after login to www.gst.gov.in, using their credentials, by navigating as below in various cases: a. In case where an application for rectification of an order issued under section 73 or section 74 of the CGST Act is to be filed:
i. Click Dashboard > Services > User Services > My 2/5 https://www.mhc.tn.gov.in/judis Applications. ii. Select "Application for rectification of order" in the Application Type field. Then, click the NEW APPLICATION button. b. In case where an application for rectification of an order issued under section 107 of the CGST Act is to be filed: i. Click Dashboard > Services > User Services > View Additional Notices/Orders ii. Additional Notices and Orders page is displayed. Click the View hyperlink to go to the Case Details screen of the issued Notice/Order. iii. Case Details page is displayed. The APPLICATIONS tab is selected by default. Select the ORDERS tab and click the "Initiate Rectification" link. c. In case where an application for rectification of an order issued under section 108 of the CGST Act is to be filed: i. Click Dashboard > Services > User Services > View Additional Notices/Orders ii. Additional Notices and Orders page is displayed. Click the View hyperlink to go to the Case Details screen of the issued Notice/Order. iii. Case Details page is displayed. The NOTICES tab is selected by default. To submit Rectification Request against the Revision Order issued to you by the Revisional Authority, select the ORDERS tab and click the "Initiate Rectification" link.”
Since the offline application has been filed in time on 19.11.2024, there can be no impediment to direct the respondent to consider the same on merits. However, since the procedural requirements are to be complied with in terms of the above mentioned Circular, the petitioner is additionally directed to file an 3/5 https://www.mhc.tn.gov.in/judis online application within a period of thirty (30) days from the date of receipt of a copy of this order.
On such receipt of the online application, the respondent shall consider the same and dispose of on merits without reference to the limitation under Section 161 of the respective GST enactments, as the offline application has already been filed in time on 19.11.2024. 6. This Writ Petition is disposed of, with the above observations. No costs. Index : Yes / No 11.08.2025 Internet : Yes / No apd To The Deputy State Tax Officer -1, Tirunelveli Town Assessment Circle Tirunelveli. 4/5 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
apd
2025 5/5 https://www.mhc.tn.gov.in/judis
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.