https://www.taxtmi.com/highlights?id=87426 HC ruled on input tax credit rectification under Section 161 of Delhi GST Act, finding procedural irregularities in the administrative order. The court held that when rectification potentially adversely impacts the applicant's rights, principles of natural justice mandate providing personal hearing. Since the petitioner was not afforded an opportunity to be heard, the rectification order dated 28th February 2025 was set aside, thereby ensuring due process and fundamental fairness in administrative proceedings. en-us Mon, 14 Apr 2025 08:36:08 +0530 Mon, 14 Apr 2025 08:36:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=87426 HC ruled on input tax credit rectification under Section 161 of Delhi GST Act, finding procedural irregularities in the administrative order. The court held that when rectification potentially adversely impacts the applicant's rights, principles of natural justice mandate providing personal hearing. Since the petitioner was not afforded an opportunity to be heard, the rectification order dated 28th February 2025 was set aside, thereby ensuring due process and fundamental fairness in administrative proceedings. Highlights GST Mon, 14 Apr 2025 08:36:08 +0530 https://www.taxtmi.com/highlights?id=87426