https://www.taxtmi.com/caselaws?id=770648 The HC examined the rejection of a Rectification Application under Section 161 of the CGST Act. The court found the order legally invalid due to lack of reasoning and absence of hearing. It held that authorities must provide cogent reasons when rejecting such applications and afford the assessee an opportunity to be heard. The impugned order was set aside, with directions to reconsider the application following principles of natural justice. en-us Thu, 08 May 2025 00:00:00 +0530 Wed, 14 May 2025 07:48:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770648 The HC examined the rejection of a Rectification Application under Section 161 of the CGST Act. The court found the order legally invalid due to lack of reasoning and absence of hearing. It held that authorities must provide cogent reasons when rejecting such applications and afford the assessee an opportunity to be heard. The impugned order was set aside, with directions to reconsider the application following principles of natural justice. Case-Laws GST Thu, 08 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770648