Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
GST Offline Rectification u/s 161 Plea Valid, Taxpayer must also file Online Application as Procedural Requirement: Madras HC
The Madras High Court has ruled that a "GST offline rectification under Section 161 plea" is "valid," but a taxpayer must also file an "online application as a procedural requirement." The court's decision provides a significant victory for the taxpayer. The ruling clarifies that a tax authority cannot deny a taxpayer's application for rectification without a valid reason.