Taxpayer wins right to rectify adverse tax order; Authority directed to consider application fairly.
Case-Laws
GST
Section 161 allows an affected person to apply for rectification of an order. The authority had previously passed an order and decided no rectification was necessary, which the assessee felt adversely affected them. The High Court set aside that order, directing the authority to deal with the rectification application in accordance with law. The rectification process is sep
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