https://www.taxtmi.com/caselaws?id=762477 The Madras HC allowed a petition challenging an assessment order and rectification application rejection. The court found the assessment authority failed to provide adequate reasoning for rejecting the rectification application, merely extracting payment figures without explaining why no error was apparent on record. The HC held this violated Section 161 provisions requiring proper consideration and opportunity of hearing when rectification applications are rejected. The February 2024 rectification order was set aside, directing the authority to reconsider the application afresh after providing the petitioner proper hearing opportunity and pass orders in accordance with law. en-us Thu, 21 Nov 2024 00:00:00 +0530 Wed, 09 Jul 2025 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762477 The Madras HC allowed a petition challenging an assessment order and rectification application rejection. The court found the assessment authority failed to provide adequate reasoning for rejecting the rectification application, merely extracting payment figures without explaining why no error was apparent on record. The HC held this violated Section 161 provisions requiring proper consideration and opportunity of hearing when rectification applications are rejected. The February 2024 rectification order was set aside, directing the authority to reconsider the application afresh after providing the petitioner proper hearing opportunity and pass orders in accordance with law. Case-Laws GST Thu, 21 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762477