https://www.taxtmi.com/caselaws?id=764529 A rectification that alters an assessment so as to increase tax or interest liability cannot be sustained unless the assessee is given prior notice and a reasonable opportunity of hearing. The court found that the rectification and consequential intimation affected liability, and the objection that the aggregate demand remained unchanged did not satisfy the statutory requirement. It therefore quashed the rectification order and the intimation, while permitting the assessee to pursue rectification proceedings after communication of the court's order. en-us Thu, 09 Jan 2025 00:00:00 +0530 Tue, 03 Jun 2025 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764529 A rectification that alters an assessment so as to increase tax or interest liability cannot be sustained unless the assessee is given prior notice and a reasonable opportunity of hearing. The court found that the rectification and consequential intimation affected liability, and the objection that the aggregate demand remained unchanged did not satisfy the statutory requirement. It therefore quashed the rectification order and the intimation, while permitting the assessee to pursue rectification proceedings after communication of the court's order. Case-Laws GST Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764529