https://www.taxtmi.com/caselaws?id=431596 A rectification order under section 84 was set aside because the record did not show that a personal hearing notice was issued or that any hearing was actually conducted. The HC held that deciding the rectification application solely on the written request, without proof of an opportunity of hearing, breached the principles of natural justice. The matter was remitted for fresh consideration after affording the petitioner a hearing. en-us Thu, 03 Nov 2022 00:00:00 +0530 Sat, 17 Dec 2022 09:14:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431596 A rectification order under section 84 was set aside because the record did not show that a personal hearing notice was issued or that any hearing was actually conducted. The HC held that deciding the rectification application solely on the written request, without proof of an opportunity of hearing, breached the principles of natural justice. The matter was remitted for fresh consideration after affording the petitioner a hearing. Case-Laws VAT and Sales Tax Thu, 03 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431596