https://www.taxtmi.com/caselaws?id=774924 The HC dismissed an appeal regarding rectification applications under Section 161 of TNGST Act, 2017. The court held that the third proviso requiring compliance with natural justice principles applies only when actual rectification occurs that affects a person, not when rectification applications are dismissed. When a rectification application is dismissed without alteration, the original order remains unchanged and no rectification takes place. The court distinguished between "rectification" as a positive act and "refusal to rectify," ruling that natural justice principles are not mandatory before dismissing rectification applications. The Single Judge's order was confirmed and the appeal was dismissed. en-us Mon, 14 Jul 2025 00:00:00 +0530 Wed, 16 Jul 2025 08:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774924 The HC dismissed an appeal regarding rectification applications under Section 161 of TNGST Act, 2017. The court held that the third proviso requiring compliance with natural justice principles applies only when actual rectification occurs that affects a person, not when rectification applications are dismissed. When a rectification application is dismissed without alteration, the original order remains unchanged and no rectification takes place. The court distinguished between "rectification" as a positive act and "refusal to rectify," ruling that natural justice principles are not mandatory before dismissing rectification applications. The Single Judge's order was confirmed and the appeal was dismissed. Case-Laws GST Mon, 14 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774924