https://www.taxtmi.com/caselaws?id=756681 A rectification application under section 161 of the GST enactments must be decided in conformity with natural justice. Where the rejection was passed without affording personal hearing and without recording reasons, the order was unsustainable and was set aside. The matter was remitted for fresh consideration on merits and in accordance with law after hearing the petitioner. The stated principle is that a rectification rejection under section 161 must be a reasoned order and cannot disregard the right to be heard. en-us Fri, 26 Jul 2024 00:00:00 +0530 Mon, 24 Mar 2025 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756681 A rectification application under section 161 of the GST enactments must be decided in conformity with natural justice. Where the rejection was passed without affording personal hearing and without recording reasons, the order was unsustainable and was set aside. The matter was remitted for fresh consideration on merits and in accordance with law after hearing the petitioner. The stated principle is that a rectification rejection under section 161 must be a reasoned order and cannot disregard the right to be heard. Case-Laws GST Fri, 26 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756681