GST Demand Order Passed alleging Excess ITC Claim: Madras HC directs to Consider Application for Rectification of Order

The Madras High Court has directed the Goods and Services Tax (GST) authorities to properly adjudicate rectification applications filed by taxpayers concerning alleged excess claims of Input Tax Credit (ITC). The court emphasized that the authorities should not issue mechanical order confirmations without conducting a thorough examination of the merits of each rectification application. This ruling aims to ensure that genuine errors in ITC claims are duly considered and addressed, preventing unjust denial of legitimate rectifications.