Belated Rectification After Six Years Time-Barred – Merits Challenge Fails

Case Details: Ahamed Usman vs. Deputy Commissioner - [2026] 185 taxmann.com 31 (Kerala)

Judiciary and Counsel Details

Devan Ramachandran & Basant Balaji, JJ.
P. Raghunathan, Premjit Nagendran & Rishal K., Advs. for the Petitioner.
Rajesh K. Raju, Adv. & Smt. Thushara James, Sr. GP for the Respondent.

Facts of the Case

The assessee filed a writ petition challenging the impugned order and sought a direction to consider a rectification application filed for the correction of returns for the prior periods. It was submitted that the rectification application ought to be considered and the impugned order be set aside on merits. The Department of Revenue submitted that the statutory time limit prescribed for rectification including the extension granted thereunder, had expired in March 2019 and that the application filed in January 2024 was hopelessly time-barred. It was further submitted that the writ petition had been rightly dismissed on the ground of limitation. The matter was accordingly placed before the High Court.

High Court Held

The High Court held that the statutory time limit prescribed under Section 39 read with Section 168A of the CGST Act and the corresponding provisions of the Kerala GST Act is mandatory and binding, and that, having expired in March 2019, no rectification application filed thereafter could be entertained. The Court held that the rectification application filed in January 2024 was hopelessly time-barred and that no direction could be issued to consider it. It was further held that recourse to rectification after a prolonged delay constitutes admission of error by the assessee, thereby rendering the challenge to the impugned order on merits untenable. Accordingly, it was held that no ground for interference with the prior judgment and the appeal was dismissed.