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IN THE HIGH COURT OF JUDICATURE AT MADRAS
C. SARAVANAN, J
Tvl. Sri Krishna Pharmacy – Appellant
Versus
The Deputy State Tax Officer (ST) – Respondent
| Table of Content |
|---|
| 1. issues related to clerical inaccuracies in tax orders. (Para 3 , 4 , 5) |
| 2. remitting the matter for reconsideration contingent on compliance. (Para 6 , 7 , 8) |
| 3. final disposal and conditions for lifting attachments. (Para 9 , 10) |
ORDER
Ms. Amirtha Poonkodi Dinakaran, learned Government Advocate takes notice for the Respondents.
2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondents.
3. The Petitioner is before this Court against the Impugned Rectification Order purportedly passed under Section 161 of GST Act, 2017, dated 24.04.2024.
4. It is the case of the Petitioner that the Rectification Application was filed on 25.04.2024, subsequent to the assessment order passed on the same date i.e., 25.04.2024. Thus, the date mentioned as 24.04.2024 in the rectification order appears to be a clerical mistake. Further, it is noted that the Rectification Order, the demand earlier confirmed by order dated 25.04.2024 has been dropped and a part of the demand has been confirmed in the absence of proper documents from the petitioner as per the Circu
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