Nand Kishore Garg v. Assistant Commissioner, CGST
In favour of the assessee; matter remanded
The ruling in brief
Nand Kishore Garg filed a writ before the High Court of Uttarakhand (Writ Petition (M/B) No. 704 of 2026, decided 9 September 2026) after rejection of a rectification application under Section 161 of the CGST Act as time-barred. The assessee had filed within time under Notification No. 22/2024-CT; the authority treated the three-month timeline for disposal as mandatory and declared itself functus officio upon expiry. The court held the three-month period is directory, not mandatory—mere expiry does not extinguish jurisdiction to decide on merits. Rejection without considering the application substantively was unsustainable. The matter was remanded for decision on merits under Section 161. Outcome favoured the assessee with remand. This editorial summary is not legal advice. Readers should consult the full judgment for exact findings.
For information only — not legal advice. Read the full judgment and applicable law before relying on this summary.
Provisions considered
- CGST S.161 — Rectification of errors apparent on the face of record.
Source documents
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