Principles of natural justice require a hearing before rejecting rectification under the Tamil Nadu GST Act.

The Madras HC held that rejection of a rectification application under Section 161 of the Tamil Nadu GST Act, 2017 could not stand where it was declined without giving the petitioner an opportunity of hearing. The Court found that such disposal violated principles of natural justice in the context of the impugned assessment and rectification proceedings. The rejection order was set aside, and the matter was remitted to the respondent for fresh consideration under Section 161 after affording a hearing to the petitioner.

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Issues: Whether the order rejecting the rectification application under Section 161 of the Tamil Nadu Goods and Services Tax Act, 2017 suffered from violation of principles of natural justice and warranted interference.

Analysis: The rejection of the rectification request was examined in the context of the impugned assessment and the rectification order. The record showed that the application was declined without granting the petitioner an opportunity of hearing, and the Court found that such disposal did not accord with the requirements of natural justice.

Conclusion: The rejection order was set aside and the matter was remitted to the respondent to pass a fresh order under Section 161 of the Tamil Nadu Goods and Services Tax Act, 2017 after affording the petitioner an opportunity of hearing.

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