GST order u/s 73
This query is : Resolved
19 February 2025
Recently one client approached me, with an order passed u/s 73 on 15.12.2023. The accountant of client did nothing when the notice was issued. Now since department hold his bank account he approached me. The order basically mentions that the taxpayer has to pay tax under RCM on Freight, Travelling & Conveyance, Misc. Expenses, Vehicle Maintenance, Sales Promotion & Advertisement for the period July 1, 2017 till 13th Oct, 2017.
There is one more error in the order, The taxable amount mentioned in order for Misc. Expenses should be 83163.9 as per calculation whereas they have mentioned it as 831639. They just removed the decimal.
Now since the time limit for appeal has been passed, what are the options available?
There is one more error in the order, The taxable amount mentioned in order for Misc. Expenses should be 83163.9 as per calculation whereas they have mentioned it as 831639. They just removed the decimal.
Now since the time limit for appeal has been passed, what are the options available?
19 February 2025
Since the order contains an apparent calculation error, i.e., a misplaced decimal point in Misc. Expenses, a Writ Petition can be filed before the jurisdictional High Court
20 February 2025
Thanks for the response Sir. While filing the writ petition can we also mention to not apply tax on RCM basis on Travelling & Conveyance, Misc. Expenses, Vehicle Maintenance, Sales Promotion & Advertisement for the period July 1, 2017 till 13th Oct, 2017.
20 February 2025
It depends upon the facts of the case. If you have sufficient grounds to defend urself, certainly include it
20 February 2025
You can apply for rectification of Order under section 161
Second Provisio of Section 161 reads as
Provided further that the said period of six months shall not apply in such cases where the rectification is purely in the nature of correction of a clerical or arithmetical error, arising from any accidental slip or omission:
So IMO, there is no time limit if its arithmetical error
Second Provisio of Section 161 reads as
Provided further that the said period of six months shall not apply in such cases where the rectification is purely in the nature of correction of a clerical or arithmetical error, arising from any accidental slip or omission:
So IMO, there is no time limit if its arithmetical error
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