https://www.taxtmi.com/caselaws?id=441126 The HC allowed a rectification petition under Section 161, finding that the petitioner genuinely sought adjournment to furnish records and had identified legitimate discrepancies including improper denial of ITC claims and incorrect tax imposition. The court held that the respondent violated natural justice principles by not granting personal hearing as required under Section 161 proviso before passing the rectification order. While setting aside the impugned orders and directing reassessment, the court balanced interests by requiring the petitioner to deposit Rs. 1,00,000 per year given the substantial tax liability involved. en-us Wed, 26 Jul 2023 00:00:00 +0530 Fri, 18 Apr 2025 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441126 The HC allowed a rectification petition under Section 161, finding that the petitioner genuinely sought adjournment to furnish records and had identified legitimate discrepancies including improper denial of ITC claims and incorrect tax imposition. The court held that the respondent violated natural justice principles by not granting personal hearing as required under Section 161 proviso before passing the rectification order. While setting aside the impugned orders and directing reassessment, the court balanced interests by requiring the petitioner to deposit Rs. 1,00,000 per year given the substantial tax liability involved. Case-Laws GST Wed, 26 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441126