Rectification Valid Where GST Orders Were Contradictory | HC

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GST Rectification Contradictory Orders

Case Details: Winter Wood Designers & Contractors India (P.) Ltd vs. State Tax Officer - [2025] 175 taxmann.com 686 (Kerala)

Judiciary and Counsel Details

  • Ziyad Rahman A.A., J.
  • K.S. Hariharan Nair, Rajath R Nath, Dheeraj Sasidharan, Smt. G. Remadevi and Smt. Harima Hariharan, Advs. for the Petitioner.
  • Arun Ajay Sankar, G.P for the Respondent.

Facts of the Case

The petitioner received two conflicting orders. One order accepted the explanation and dropped the proceedings, and the other rejected the explanation and finalised the proceedings against it. The petitioner highlighted the duplication of orders and sought rectification. The rectification sought by the petitioner was rejected on the ground that the petitioner failed to submit the rectification application within the statutory period of six months as contemplated under section 161 of the GST Act. Aggrieved by the order, the petitioner preferred a writ petition before the Kerala High Court.

High Court Held

The High Court held that since there was duplication of orders based on two proceedings initiated alleging the same irregularities, there was an error apparent on record. Therefore, the authority ought to have invoked powers of rectification under section 161, as the error was brought to its notice within the statutory period.Non-invocation of powers of rectification was not proper.

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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