https://www.taxtmi.com/caselaws?id=773230 An order rejecting a rectification application under section 161 was set aside because it was passed without giving the petitioner an opportunity of hearing. The Court held that the rejection suffered from violation of natural justice and non-application of mind, even though the application had been refused as time-barred and for not showing an error apparent on the face of the record. The matter was remitted for fresh consideration under section 161 after hearing the petitioner. en-us Tue, 10 Jun 2025 00:00:00 +0530 Thu, 19 Jun 2025 08:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773230 An order rejecting a rectification application under section 161 was set aside because it was passed without giving the petitioner an opportunity of hearing. The Court held that the rejection suffered from violation of natural justice and non-application of mind, even though the application had been refused as time-barred and for not showing an error apparent on the face of the record. The matter was remitted for fresh consideration under section 161 after hearing the petitioner. Case-Laws GST Tue, 10 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773230