Uttarakhand High Court Directs GST Authority to Decide Rectification Application Within Eight Weeks

Introduction

In a recent judicial intervention regarding administrative delays under the Goods and Services Tax framework, the Uttarakhand High Court addressed a writ petition filed by an assessee seeking the prompt disposal of a pending rectification application. The case, Nand Kishore Garg Vs Assistant Commissioner Central Goods and Services Tax, highlights the judicial mechanism available to an assessee when statutory authorities fail to process applications within a reasonable timeframe.