JSW TECHNO PROJECTS MANAGEMENT LIMITED & ANR. v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Advait M. Sethna, Justice
JSW TECHNO PROJECTS MANAGEMENT LIMITED & ANR.
v.
UNION OF INDIA & ORS.
WRIT PETITION (L) No. 30130 of 2025 dated 09.10.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 6, 15 & 161
Decision : In favour of revenue
Rectification of error in SCN – Scope of Section 161 of CGST Act, 2017 – Petition challenged rejection of application under Section 161 for rectification of error in SCN as it failed to consider taxes already paid – Petitioner contended such omission constituted error apparent on face of record and sought rectification before adjudication – Court noted Section 161 empowers rectification only of errors apparent in decisions, orders or instruments having immediate legal consequences, not for correction of show cause notices which are only proposals and impose no liability – Any alleged error in SCN can be raised in reply and adjudicated with evidence – Resorting to Section 161 to amend SCN amounts to delaying adjudication process – Issues raised involve disputed facts and interpretation of Section 15(2)(b) and Circular dated 26.03.2018, not errors apparent on record – Petition under Article 226 not maintainable where alternate remedy available – Constitutional challenge under Section 6(2)(b) requires factual examination at adjudication stage – Held: Petition dismissed – Petitioner advised to contribute ₹1 lakh to Government KEM Hospital voluntarily as CSR gesture.
Represented By:
Counsel for the Petitioner: Vipin Kumar Jain a/w Vishal Agarwal, Heema Doshi i/b TLC Legal LLP
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