Tag: Rectification before Adjudication

Corporate Law Firm in Ahmedabad, India > Blog > Rectification before Adjudication

Rectification under Section 161 as a Precondition to Show Cause Notice Adjudication

November 11, 2025

The High Court of Orissa in the case of Aruni Stone Crusher v. Superintendent, Central GST and Central Excise (2025) 35 Centax 284 (Ori.), decided on 25.09.2025, examined whether a rectification application filed under Section 161 of the Goods and Services Tax (hereinafter referred to as “GST”) Act, 2017 must be considered before continuing with…

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