M/s Gmj Paper and Boards Private Limited v. The Commercial Tax Officer
Madras HCWP(MD)/23108/2024
Case brief
AI extract
What is this about?
The Madurai Bench of the Madras High Court addressed a writ petition challenging a rectification order issued under Section 161 of the CGST Act. The Court found that imposing a rectification on the same day as the assessment order without notice rendered it arbitrary and contrary to statutory provisions. Consequently, the order was set aside.
What did the court decide?
The order of rectification passed on 30.04.2024 under Section 161 of the CGST Act is set aside.