https://www.taxtmi.com/caselaws?id=762418 A rectification request under Section 161 of the Tamil Nadu GST Act must be examined on its merits when an apparent error on the record is alleged. A refusal to entertain the application cannot stand unless it gives reasons and addresses the specific error pointed out. Where the proviso contemplates hearing, the applicant must be afforded that opportunity before disposal. On that basis, the rejection of the rectification application was set aside, the matter was remitted for fresh consideration, and the consequential DRC-07 proceedings were kept in abeyance. en-us Thu, 14 Nov 2024 00:00:00 +0530 Fri, 29 Nov 2024 18:49:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762418 A rectification request under Section 161 of the Tamil Nadu GST Act must be examined on its merits when an apparent error on the record is alleged. A refusal to entertain the application cannot stand unless it gives reasons and addresses the specific error pointed out. Where the proviso contemplates hearing, the applicant must be afforded that opportunity before disposal. On that basis, the rejection of the rectification application was set aside, the matter was remitted for fresh consideration, and the consequential DRC-07 proceedings were kept in abeyance. Case-Laws GST Thu, 14 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762418