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2023 (9) TMI 1236 - MADRAS HIGH COURTValidity of impugned assessment order rectifying the earlier order dated 04.07.2023 - petitioner would submit that the petitioners' representation has not been considered - HELD THAT:- If the petitioner is so aggrieved by the impugned Assessment Order dated 06.07.2023 suo motu rectifying the order dated 04.07.2023, it is open for the petitioner to file a rectification application under section 161 of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017. The petitioner shall file such application within a stipulated period specified under Section 161 of TNGST Act, as expeditiously as possible. As and when the application is received by the Office of the respondent, the respondent shall endeavour to pass appropriate orders on merits and in accordance with law after hearing the petitioner. Petition disposed off.
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