Non-speaking rectification rejection violates natural justice; fresh adjudication required after hearing the petitioner.

A rectification rejection order was held invalid because it gave only a bare conclusion, stated that the reply had been considered, and relied on an earlier order without disclosing reasons. Such a non-speaking disposal was treated as arbitrary and inconsistent with natural justice, particularly the requirement of a fair hearing. The order was quashed, and the matter was remitted for fresh adjudication on merits after giving the petitioner an opportunity to be heard.

---

---

Issues: Whether the order rejecting the rectification request was liable to be quashed for want of reasons and violation of principles of natural justice, and whether the matter required remand for fresh consideration.

Analysis: The impugned rejection order contained only a bare conclusion that the reply had been considered and the earlier order had already been passed under the Tamil Nadu Goods and Services Tax Act, 2017, without disclosing any reasons. Such a non-speaking disposal was held to be arbitrary and contrary to the requirement of fair hearing. The petitioner was therefore entitled to a fresh decision on merits after being heard.

Conclusion: The rejection order was quashed and the matter was remitted to the respondent for fresh adjudication on merits after affording the petitioner an opportunity of hearing.

---