Case Law Analysis
|Uttarakhand High Court
Section 148 CGST Act | Special Rectification Scheme Overrides Section 161 Error-Appearance Standard : Uttarakhand HC
Uttarakhand High Court holds that taxpayers availing the special rectification scheme under Section 148 of the CGST Act are not bound by the 'error apparent on record' standard of Section 161. The ruling provides relief to assessees who missed appeal deadlines, mandating authorities to adjudicate rectification applications under the scheme's terms alone.