GST rectification notice is required only for adverse orders; no enhancement leaves the statutory appeal remedy open.

Notice or hearing under the third proviso to Section 161 of the GST Act is required only when rectification is adverse by enhancing or worsening the assessee's position. Where the rectification order does not increase the existing tax liability or disturb the original demand, absence of prior notice does not justify writ interference. The appropriate course is to pursue the statutory appellate remedy, and the appellate authority may consider delay in light of the rectification proceedings and the writ proceedings. The writ challenge on want of notice was therefore not entertained, and liberty remained to raise all available grounds in appeal.

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Issues: Whether notice or opportunity of hearing was required before passing the rectification order when the rectification did not enhance the existing tax liability, and whether the petitioner should be permitted to pursue the statutory appellate remedy.

Analysis: The impugned rectification order did not interfere with the original demand or enhance the petitioner's liability. In that situation, the third proviso to Section 161 of the Goods and Services Tax Act, 2017 was understood to require notice or hearing only where an adverse order is proposed. Since no enhancement was made, the absence of a prior notice did not furnish a basis for writ interference. The appropriate course was to direct the petitioner to avail the appellate remedy, with the appellate authority considering delay in light of the pendency of the rectification proceedings and the writ proceedings.

Conclusion: The challenge on the ground of absence of notice did not warrant interference in writ jurisdiction, and the petitioner was left to pursue the statutory appeal with liberty to raise all available grounds.

Final Conclusion: The writ petition was disposed of by directing the petitioner to seek redress before the appellate authority, which was also asked to consider any delay on its merits in accordance with law.

Ratio Decidendi: Notice under Section 161 is required only when the rectification order is adverse in the sense of enhancing or otherwise worsening the assessee's position; where the order does not increase liability, the writ court may decline interference and leave the party to the statutory appeal.

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