Disposed
M/S Sml Transport v. Assistant Commissioner (St) (Fac)
Madras HCWP/19116/2024
Case brief
AI extract
What is this about?
A transport operator challenged a GST recovery notice issued despite earlier proceedings dropping the underlying show cause notice. The petitioner sought leave to seek rectification under Section 161 GST Act. The Court granted two weeks to file such a petition and directed consideration within limitation with hearing.
What did the court decide?
Liberty to file rectification petition under Section 161 GST Act within two weeks; respondent to decide within four weeks with hearing; no costs; connected MPs closed.