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of <h1>Procedural Fairness Prevails: Administrative Authority Ordered to Reconsider GST Rectification Application After Denying Hearing Rights</h1> <h3>M/s. Orissa Stevedores Ltd. Versus Deputy Commissioner of CT and GST, Cuttack and others.</h3> M/s. Orissa Stevedores Ltd. Versus Deputy Commissioner of CT and GST, Cuttack and others. - 2024 (90) G.S.T.L. 87 (Ori.) The petitioner applied for rectification of a GST order, which was rejected without a hearing. The court held that the petitioner was entitled to a hearing as per section 161 of the OGST Act. The impugned order was set aside, and the authority was directed to deal with the rectification application in accordance with the law. The writ petition was disposed of.
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