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    <title>2025 (5) TMI 1887 - MADRAS HIGH COURT</title>
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    <description>The SC examined a CGST Act rectification application dispute, focusing on procedural requirements for rejecting such applications. The Court held that authorities must provide reasoned orders and afford an opportunity of hearing when rejecting rectification applications. The impugned order was set aside due to lack of reasoning and procedural impropriety, with directions to reconsider the application after giving the petitioner a proper hearing.</description>
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      <description>The SC examined a CGST Act rectification application dispute, focusing on procedural requirements for rejecting such applications. The Court held that authorities must provide reasoned orders and afford an opportunity of hearing when rejecting rectification applications. The impugned order was set aside due to lack of reasoning and procedural impropriety, with directions to reconsider the application after giving the petitioner a proper hearing.</description>
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