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- Whether recovery proceedings can be initiated if rectification application filed by assessee under Section 161 is pending for disposal ?
Whether recovery proceedings can be initiated if rectification application filed by assessee under Section 161 is pending for disposal ?
TRT-2026-1421
Issue Favourable to Tax Payer ?:- yes
Held: Only grievance of the petitioner that remains is that the petition for rectification dated 14.03.2025, purportedly under Section 161 of the GST Act, has not been disposed off. It is conceded that direction to dispose of said petition, if pending, would meet the ends of justice. Therefore, it is apt to direct the CT & GST Officer, CT & GST Circle, Paradeep/Authority concerned to afford an opportunity o.....
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