Writ dismissed: Section 161 rectification denied; valuation, Section 15(2)(b) and Section 6(2)(b) disputes require adjudication

Writ dismissed: Section 161 rectification denied; valuation, Section 15(2)(b) and Section 6(2)(b) disputes require adjudicationCase-LawsGSTThe HC dismissed the petition and rejected petitioners’ application under Section 161 of the CGST Act for rectificat

Writ dismissed: Section 161 rectification denied; valuation, Section 15(2)(b) and Section 6(2)(b) disputes require adjudication
Case-Laws
GST
The HC dismissed the petition and rejected petitioners' application under Section 161 of the CGST Act for rectification of the show-cause notice, holding no error apparent on the face of the record. The court found that alleged numerical or valuation errors in the SCN can be contested by filing a response with supporting documentary evidence befor

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