Deccan Brakes Private Limited Vs Assistant Commissioner
Date: January 18, 2026
Subject Matter
Rectification Application Filed Beyond Prescribed Period Requires Appeal, Not Writ
Summary
The writ petition challenging the rejection of a rectification application (filed beyond the six-month statutory period under Section 161 of the CGST Act) is disposed of . The Court directed the petitioner to prefer an appeal within two weeks, clarif…
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT Sri Venkateswara Rao K, learned counsel appears for Sri Srinu Pamarthi, learned counsel for petitioner. Sri Swaroop Oorilla, learned Special Government Pleader for State Tax appears for respondents. 2. The application for rectification of the order dated 30.04.2024 made after 11 months i.e., beyond six months period as per Section 161 of Cent…