https://www.taxtmi.com/article/detailed?id=14934 The third proviso to the rectification provision requires observance of natural justice only where a positive rectification is carried out that adversely affects the taxpayer; a mere refusal to rectify is not a 'rectification' and therefore does not trigger the statutory hearing requirement, leaving the remedy by way of appeal. en-us Fri, 08 Aug 2025 07:51:05 +0530 Fri, 08 Aug 2025 07:51:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14934 The third proviso to the rectification provision requires observance of natural justice only where a positive rectification is carried out that adversely affects the taxpayer; a mere refusal to rectify is not a 'rectification' and therefore does not trigger the statutory hearing requirement, leaving the remedy by way of appeal. Articles Goods and Services Tax - GST Fri, 08 Aug 2025 07:51:05 +0530 https://www.taxtmi.com/article/detailed?id=14934