JSW Techno Projects Management Limited And Anr Vs Union of India And Ors (Bombay High Court)
Date: October 8, 2025
Subject Matter
Resorting to Section 161 to correct an SCN figure is deemed inappropriate and a "tactic to delay the adjudication process."
Summary
The petitioner challenged two actions: (1) the rejection letter dated August 21, 2025, denying their application under Section 161 of the CGST Act to rectify an alleged error in the Show Cause Notice (SCN) dated June 30, 2025; and (2) the SCN itself,…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. Heard learned counsel for the parties. 2. The challenge in this Petition is to the impugned Rejection Letter dated 21 August 2025, by which the Petitioners’ Application under Section 161 of the Central Goods and Services Tax Act, 2017 (“CGST Act”), for correcting, what the Petitioners described as an error apparent on the face of the record i…