Section 161 of the CGST Act, 2017— Rectification Application -– The petitioner sought directions to the respondent to rectify the summary order dated 14.8.2019 in terms of the rectification application dated 20.8.2019 and to set aside the order dated 14.8.2019. The petitioner had filed explanation and reply to the SCN but that was not discussed in impugned order dated 14.8.2019. The petitioner has filed rectification application immediately invoking the provisions of Section 161. The court observed that the interest of justice would be sub-served if the application for rectification application filed by the petitioner on 20.8.2019 is directed to be decided by the competent authority within a time frame.

Held that:- The Hon’ble High Court directed the competent authority to decide the rectification application after opportunity to be given to both the sides, within a period of eight weeks. Until the rectification application is decided, the impugned order dated 14.8.2019 shall not be enforced, subject to outcome of the decision of the rectification application.