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GST - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Power to review versus Power to rectify - cancellation of GST ...

GST

January 24, 2024

Power to review versus Power to rectify - cancellation of GST registration - the appellate authority erroneously exercised its power under Section 161 of the Act. The court emphasized that Section 161, akin to Order 47 Rule 1 of the Code of Civil Procedure, allows rectification of errors apparent on the record, not a comprehensive review or rewriting of the decision. The appellate authority, in this case, overstepped its bounds by effectively reviewing the entire decision under the guise of rectification, which is legally impermissible. - HC

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