Electricity network contributions remain revenue expenditure where ownership and maintenance stay with the electricity board, supporting business prof...
The HC set aside the impugned rectification order under Section 161 of the CGST/DGST Act, finding it to be cryptic, non-speaking, and issued without affording the petitioner a hearing, thereby violating principles of natural justice. Although the Show Cause Notice and demand order were reasoned and a detailed reply was filed, the rectification order merely dismissed the application as "unsatisfactory" without reasons. The matter was remanded to the Adjudicating Authority for a de novo consideration of the rectification application, ensuring the petitioner is granted an opportunity for a proper hearing. The petition was disposed of accordingly.
The HC set aside the impugned rectification order under Section 161 of the CGST/DGST Act, finding it to be cryptic, non-speaking, and issued without affording the petitioner a hearing, thereby violating principles of natural justice. Although the Show Cause Notice and demand order were reasoned and a detailed reply was filed, the rectification order merely dismissed the application as "unsatisfactory" without reasons. The matter was remanded to the Adjudicating Authority for a de novo consideration of the rectification application, ensuring the petitioner is granted an opportunity for a proper hearing. The petition was disposed of accordingly.
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