CBIC Notification allows to Apply for Rectification u/s 148 of OGST Act within period of 6 Months: Orissa HC allows Petition

The Orissa High Court has allowed a petition to apply for rectification under Section 148 of the Odisha Goods and Services Tax (OGST) Act within a period of six months. The case involved a taxpayer who sought rectification of an assessment order but was initially denied due to the lapse of the statutory period. The court ruled that the taxpayer should be allowed to file for rectification within six months from the date of the order, considering the principles of natural justice. The judgment provides relief to taxpayers by extending the timeframe for seeking rectification and ensuring that genuine errors can be corrected. This decision underscores the court’s commitment to upholding fairness and procedural justice in tax matters.