Fox Mandal & Co approached the Supreme Court of India challenging a Rs 3.9-crore service tax demand from the pre-GST regime; a bench of PS Narasimha and Alok Aradhe granted two weeks to file missing documents.
The Orissa High Court held Section 161 allows only apparent error correction, mandating reasoned scrutiny of records and materials. A Division Bench of Harish Tandon and Murahari Sri Raman faulted authorities for ignoring ITC reconciliations, quashing the rejection infirm.
