https://www.taxtmi.com/caselaws?id=779645 HC held that the 3rd proviso to s.161 (GST) applies to suo motu rectification proposing enhancement, but an applicant seeking rectification must be afforded a personal hearing before a conclusion that no error apparent on face of record. The court quashed the impugned order dated 26.05.2025 subject to the applicant depositing 25% of the disputed tax in cash from its Electronic Cash Register within 30 days. On compliance, the authority must decide the rectification application de novo on merits within two months. Petition disposed. en-us Wed, 17 Sep 2025 00:00:00 +0530 Thu, 09 Oct 2025 08:54:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779645 HC held that the 3rd proviso to s.161 (GST) applies to suo motu rectification proposing enhancement, but an applicant seeking rectification must be afforded a personal hearing before a conclusion that no error apparent on face of record. The court quashed the impugned order dated 26.05.2025 subject to the applicant depositing 25% of the disputed tax in cash from its Electronic Cash Register within 30 days. On compliance, the authority must decide the rectification application de novo on merits within two months. Petition disposed. Case-Laws GST Wed, 17 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779645