{"id":73201,"date":"2025-09-13T08:47:16","date_gmt":"2025-09-13T03:17:16","guid":{"rendered":""},"modified":"2025-09-13T08:47:16","modified_gmt":"2025-09-13T03:17:16","slug":"belated-s-161-rectification-dismissed-as-time-barred-sent-back-for-fresh-adjudication-on-serial-no-20-exemption-25-provisional-payment","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73201","title":{"rendered":"Belated s.161 rectification dismissed as time-barred; sent back for fresh adjudication on Serial No.20 exemption, 25% provisional payment"},"content":{"rendered":"<p>Belated s.161 rectification dismissed as time-barred; sent back for fresh adjudication on Serial No.20 exemption, 25% provisional payment<br \/>Case-Laws<br \/>GST<br \/>The HC dismissed the belated application for rectification under s.161 as time-barred but observed that, prima facie, the petitioner may fall within the exemption under Serial No.20 of N.N. 2\/2017-CT (Rate); however, the factual question whether the petitioner dealt in goods covered by that entry was held to be inappropriate for determin<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=92500\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Belated s.161 rectification dismissed as time-barred; sent back for fresh adjudication on Serial No.20 exemption, 25% provisional paymentCase-LawsGSTThe HC dismissed the belated application for rectification under s.161 as time-barred but observed that, p<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-73201","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73201","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=73201"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73201\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73201"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73201"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73201"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}