https://www.taxtmi.com/caselaws?id=462453 Rectification under the Rajasthan GST Act cannot be exercised to the prejudice of a person without affording a hearing. The text states that an order recalling an earlier order and rejecting an application was passed without hearing the petitioner, and that the third proviso to Section 161 requires observance of natural justice where rectification adversely affects a party. Because the impugned action prejudicially affected the petitioner, it was held unsustainable. The impugned order was quashed and set aside, with liberty to pass a fresh order in accordance with law after following the applicable provisions and the principles of natural justice. en-us Wed, 20 Dec 2023 00:00:00 +0530 Mon, 23 Jun 2025 19:25:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462453 Rectification under the Rajasthan GST Act cannot be exercised to the prejudice of a person without affording a hearing. The text states that an order recalling an earlier order and rejecting an application was passed without hearing the petitioner, and that the third proviso to Section 161 requires observance of natural justice where rectification adversely affects a party. Because the impugned action prejudicially affected the petitioner, it was held unsustainable. The impugned order was quashed and set aside, with liberty to pass a fresh order in accordance with law after following the applicable provisions and the principles of natural justice. Case-Laws GST Wed, 20 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462453