Summary
- The Allahabad High Court has allowed Ast Pipes Limited's writ petition, challenging the rejection of its rectification application under Section 161 of the CGST Act, 2017.
- The petitioner sought to correct an arithmetical mistake in Form GST DRC-07 dated 11 December 2023, which inflated the tax demand by ā¹3,17,414.
- The Court found that a discrepancy between the detailed order and DRC-07 constituted an error apparent on the face of the record, contrary to the adjudicating authority's reasoning.
- This ruling mandates a fresh order from the adjudicating authority within one month, potentially impacting future rectification applications under the CGST Act.
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