https://www.taxtmi.com/highlights?id=90214 The HC set aside the impugned rectification order under Section 161 of the CGST/DGST Act, finding it to be cryptic, non-speaking, and issued without affording the petitioner a hearing, thereby violating principles of natural justice. Although the Show Cause Notice and demand order were reasoned and a detailed reply was filed, the rectification order merely dismissed the application as "unsatisfactory" without reasons. The matter was remanded to the Adjudicating Authority for a de novo consideration of the rectification application, ensuring the petitioner is granted an opportunity for a proper hearing. The petition was disposed of accordingly. en-us Mon, 07 Jul 2025 08:42:44 +0530 Mon, 07 Jul 2025 08:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=90214 The HC set aside the impugned rectification order under Section 161 of the CGST/DGST Act, finding it to be cryptic, non-speaking, and issued without affording the petitioner a hearing, thereby violating principles of natural justice. Although the Show Cause Notice and demand order were reasoned and a detailed reply was filed, the rectification order merely dismissed the application as "unsatisfactory" without reasons. The matter was remanded to the Adjudicating Authority for a de novo consideration of the rectification application, ensuring the petitioner is granted an opportunity for a proper hearing. The petition was disposed of accordingly. Highlights GST Mon, 07 Jul 2025 08:42:44 +0530 https://www.taxtmi.com/highlights?id=90214