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2022 (3) TMI 542 - HC - GSTRectification application - Period of limitation u/s 161 - Extended period of limitation due to Covid in view of decision of Supreme Court - opportunity of personal hearing provided or not - principles of natural justice - HELD THAT:- It is brought to the notice of this Court by the learned counsel for the petitioner in respect of the limitation, there could be no much quarrel from respondent side also as these all are the materials on records. Therefore, the limitation insofar as the petitioner is concerned, is saved by the orders of the Hon'ble Supreme Court of India, hence, on that ground mainly if the rectification application is rejected through the impugned order, the same shall not stand in the legal scrutiny. Insofar as the other reasons given of course on merits according to the respondent is concerned, the language used in Section 161 of the Act is that “without prejudice to the provisions of Section 160 of the Act and notwithstanding anything contained in any other provisions of this Act”. The words “notwithstanding anything contained in any other provisions of this Act” covers the entire provisions of the Act with the said non-abstante clause thereby all other issues or all other mandates under various provisions of the Act stand excluded when rectification proceedings initiated either suo motu or at the instance of any officer of the respondent/revenue or at the instance of an application filed in this regard by the affected party within three months period. In view of the saving of the limitation, since the application for rectification has been filed by the petitioner, the same shall be independently considered notwithstanding anything contained in any other provisions of the Act. The earlier show cause notices or notices for personal hearing issued to the petitioner, for which, the petitioner has not responded etc., cannot be cited as a reason for rejecting the rectification application as has been done in the impugned order. This Court has no hesitation to hold that the impugned order is liable to be set aside - the matter is remitted back to the respondent for reconsideration.
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