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Once the order has been passed by the appellate authority on merit, then in the garb of exercise of power of rectification under Section 161, the entire order could not have been recalled and appeal could not have been restored for hearing afresh.

Section 161of the CGST Act, 2017 -Rectification of errors apparent on the face of record ---The petitioner submitted that once the order has been passed by the appellate authority on merit, then in the garb of exercise of power of rectification under Section 161 of Act, 2017, the entire order could not have been recalled and appeal could not have been restored for hearing afresh. He relied upon a judgment of Apex Court in case of M/S. Deva Metal Powders Pvt. Ltd v Commissioner, Trade Tax, U.P 2008. The court observed that from a perusal of the appellate authority order earlier passed and subsequently impugned order, the argument advanced by the petitioner prima facie appears to have substance and matter requires consideration. Held that:- The Hon’ble High Court directed all respondents to file response within period of four weeks. Further, stayed the operation of order dated 4.8.2020.