https://www.taxtmi.com/caselaws?id=780330 The Tribunal's refusal to rectify could not stand because material grounds raised in the second appeal, including non-service of statutory notice and levy of penalty, were not adjudicated. Omitting consideration of relevant grounds breaches fair hearing requirements and leaves the order unsustainable. The Gujarat High Court therefore quashed the rectification order and restored the second appeal for fresh adjudication of all issues raised. en-us Thu, 16 Oct 2025 00:00:00 +0530 Wed, 29 Oct 2025 08:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780330 The Tribunal's refusal to rectify could not stand because material grounds raised in the second appeal, including non-service of statutory notice and levy of penalty, were not adjudicated. Omitting consideration of relevant grounds breaches fair hearing requirements and leaves the order unsustainable. The Gujarat High Court therefore quashed the rectification order and restored the second appeal for fresh adjudication of all issues raised. Case-Laws VAT / Sales Tax Thu, 16 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780330