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2023 (8) TMI 168 - HC - GSTTime Limitation for filing rectification application - it is alleged that rectification application filed beyond period of limitation - rectification application under section 161 of TNVAT Act filed but opportunity of personal hearing not given - Validity of assessment order - Transition of credits - inadvertently specified the CENVAT credit accrued on purchase of inputs under TNVAT Act - HELD THAT:- It is seen from the records that the assessment order was passed on 06.01.2020 and the rectification application ought to have been filed on or before 06.04.2020. However, the period from 15.03.2020 to 06.04.2020 ought to be excluded based on the suo motu extension order. Then the 90 days ought to be calculated from 01.03.2022, wherein the time is available until 30.05.2022, but the petitioner had filed the application on 02.09.2020 itself, which is within the period of limitation. Therefore, the impugned order stating that the rectification application is filed beyond the period of limitation is incorrect. Reliance placed in TVL. SHANDONG TEIJUN ELECTRIC POWER ENGINEERING COMPANY LTD. VERSUS THE STATE TAX OFFICER, CHIDAMBARAM [2022 (3) TMI 542 - MADRAS HIGH COURT] where it was 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. This Court is inclined to allow this writ petition and the impugned order is quashed. Consequently, the respondent is directed to reconsider the case of the petitioner in the light of the Section 161 of the GST Enactments by granting opportunity of personal hearing and the said exercise shall be completed within a period of eight weeks from the date of receipt of the copy of the order. Petition allowed.
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