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2023 (5) TMI 173 - HC - GSTSeeking rectification in summary order - errors apparent on the face of record or not - seeking remand of case so as to avail the petitioner an opportunity of being heard - HELD THAT:- It appears that the petitioner has filed rectification application immediately after the said order on 20.8.2019 invoking the provisions of Section 161 of Goods and Services Tax Act. The said provision permits rectification of errors apparent on the face of the record, according to the petitioner, the discrepancy is only an error apparent which does not amount to illegality. Be as it may. Having considered the totality of facts and upon hearing learned advocates for both the sides, the court finds that the interest of justice would be sub-served if the application for rectification application filed by the petitioner on 20.8.2019 is directed to be decided by the competent authority within a time frame - The competent authority of the respondent is directed to decide the rectification application after opportunity to be given to both the sides, within a period of eight weeks from the date of receipt of the order. Until the rectification application is decided, the impugned order dated 14.8.2019 shall not be enforced, subject to outcome of the decision of the rectification application. Petition disposed off.
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