https://www.taxtmi.com/caselaws?id=773546 The Madras HC held that rejection of a rectification application under Section 161 of the Tamil Nadu GST Act, 2017 could not stand where it was declined without giving the petitioner an opportunity of hearing. The Court found that such disposal violated principles of natural justice in the context of the impugned assessment and rectification proceedings. The rejection order was set aside, and the matter was remitted to the respondent for fresh consideration under Section 161 after affording a hearing to the petitioner. en-us Mon, 16 Jun 2025 00:00:00 +0530 Tue, 24 Jun 2025 08:25:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773546 The Madras HC held that rejection of a rectification application under Section 161 of the Tamil Nadu GST Act, 2017 could not stand where it was declined without giving the petitioner an opportunity of hearing. The Court found that such disposal violated principles of natural justice in the context of the impugned assessment and rectification proceedings. The rejection order was set aside, and the matter was remitted to the respondent for fresh consideration under Section 161 after affording a hearing to the petitioner. Case-Laws GST Mon, 16 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773546