Order Rejecting Rectification Application Upheld as Application Was Vague and Lacked Any Substantial Contention | HC
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 18 April, 2025
Case Details: Vinay Kumar Gupta vs. State of U.P. - [2025] 173 taxmann.com 201 (Allahabad)
Judiciary and Counsel Details
- Arun Bhansali, CJ. & Kshitij Shailendra, J.
-
Aditya Pandey, for the Petitioner.
-
Ankur Agarwal, S.C. for the Respondent.
Facts of the Case
The petitioner was issued a notice under Section 61 of the CGST Act/Uttar Pradesh GST Act, to which a reply was submitted. Thereafter, an order was passed under Section 73 on the ground that the reply was not satisfactory. The petitioner filed an application for rectification of the said order under Section 161, which was dismissed by the authority on the ground that there was no justification for rectification. Aggrieved by the said rejection, the petitioner filed a writ petition before the Hon’ble High Court, contending that the impugned order was non-speaking and had been passed without affording an opportunity of hearing.
High Court Held
The Hon’ble High Court held that the nature of the application filed by the petitioner for rectification was completely vague and no contention was raised therein. It held that the authority was justified in rejecting the said application, and there was no ground to interfere with the impugned order. The writ petition was accordingly dismissed.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied