TMI Blog2022 (4) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... es Tax (CGST) Act, 2017 - HELD THAT:- The respondents are directed to carry out the rectification qua the date of cancellation of the petitioner s registration - the rectification so carried out, will also be incorporated in the portal. The writ petition is disposed off. - W.P.(C) 5849/2022 - - - Dated:- 8-4-2022 - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MS. JUSTICE POONAM A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereas the actual date that the petitioner intended to keyed in was 30.06.2021. 3.1. It appears that the respondents have taken a position that they have no powers to carry out the rectification. 4. Counsel for the petitioner has drawn our attention to Section 161 of the Central Goods and Services Tax (CGST) Act, 2017. For the sake of convenience, the said provision is extracted hereafter : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch decision or order or notice or certificate or any other document, as the case may be: Provided that no such rectification shall be done after a period of six months from the date of issue of such decision or order or notice or certificate or any other document: Provided further that the said period of six months shall not apply in such cases where the rectification is purely in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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