https://www.taxtmi.com/caselaws?id=768816 HC held that under proviso 3 to Section 161 DGST Act, 2017, a personal hearing may be dispensed with only when rectification is allowed in favour of the applicant; if the decision is adverse, principles of natural justice require a hearing when requested. Since the rectification application alleging wrongful availment of ITC was rejected without granting the requested personal hearing, the HC found violation of natural justice. The rectification order dated 28 February 2025 was set aside and the matter remitted, with the petition disposed of. en-us Tue, 08 Apr 2025 00:00:00 +0530 Fri, 21 Nov 2025 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768816 HC held that under proviso 3 to Section 161 DGST Act, 2017, a personal hearing may be dispensed with only when rectification is allowed in favour of the applicant; if the decision is adverse, principles of natural justice require a hearing when requested. Since the rectification application alleging wrongful availment of ITC was rejected without granting the requested personal hearing, the HC found violation of natural justice. The rectification order dated 28 February 2025 was set aside and the matter remitted, with the petition disposed of. Case-Laws GST Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768816