Tag: Rectification under Section 161

Corporate Law Firm in Ahmedabad, India > Blog > Rectification under Section 161

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

2025-11-11

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…

Disclaimer & Confirmation

As per the rules of the Bar Council of India, law firms are not permitted to solicit work and advertise. By clicking on the “I AGREE” button below, user acknowledges the following:

- there has been no advertisements, personal communication, solicitation, invitation or inducement of any sort whatsoever from us or any of our members to solicit any work through this website;
- user wishes to gain more information about AMLEGALS and its attorneys for his/her own information and use;

the information about us is provided to the user on his/her specific request and any information obtained or materials downloaded from this website is completely at their own volition and any transmission, receipt or use of this site does not create any lawyer-client relationship; and that
We are not responsible for any reliance that a user places on such information and shall not be liable for any loss or damage caused due to any inaccuracy in or exclusion of any information, or its interpretation thereof.

However, the user is advised to confirm the veracity of the same from independent and expert sources.

I Agree I Disagree