https://www.taxtmi.com/caselaws?id=758969 A rectification application under the Odisha GST Act could not be rejected without effective reasons showing what correction was sought or why no apparent error existed in the earlier order. The HC held that the rejection order lacked such reasoning and therefore could not stand. The rejection was set aside and the rectification application was restored to the authority for fresh consideration in accordance with law. The question whether a hearing was required in support of the rectification application was left open. en-us Wed, 07 Aug 2024 00:00:00 +0530 Sat, 10 May 2025 21:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758969 A rectification application under the Odisha GST Act could not be rejected without effective reasons showing what correction was sought or why no apparent error existed in the earlier order. The HC held that the rejection order lacked such reasoning and therefore could not stand. The rejection was set aside and the rectification application was restored to the authority for fresh consideration in accordance with law. The question whether a hearing was required in support of the rectification application was left open. Case-Laws GST Wed, 07 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758969