https://www.taxtmi.com/caselaws?id=774321 Delhi HC set aside a rectification order in a GST matter for being non-reasoned and cryptic. The court found that while the original demand order was reasoned, the rectification order merely stated the petitioner's application was "unsatisfactory" without providing substantive reasons. Additionally, no hearing was provided as required under Section 161 of the CGST/DGST Act. The matter was remanded to the adjudicating authority to provide proper hearing and pass a reasoned order on the rectification application. en-us Tue, 20 May 2025 00:00:00 +0530 Mon, 07 Jul 2025 08:42:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774321 Delhi HC set aside a rectification order in a GST matter for being non-reasoned and cryptic. The court found that while the original demand order was reasoned, the rectification order merely stated the petitioner's application was "unsatisfactory" without providing substantive reasons. Additionally, no hearing was provided as required under Section 161 of the CGST/DGST Act. The matter was remanded to the adjudicating authority to provide proper hearing and pass a reasoned order on the rectification application. Case-Laws GST Tue, 20 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774321