https://www.taxtmi.com/caselaws?id=464942 HC held that under the third proviso to Section 161 of the Act, principles of natural justice require that an assessee be afforded a hearing if a rectification order is likely to adversely affect it, including when the rectification application filed by the assessee is proposed to be rejected. As no hearing was given before passing the adverse rectification order, the HC set aside the rectification order dated 27 June 2025. The petitioner was permitted to file short submissions highlighting earlier demands already dropped, and the petition was disposed of with directions for reconsideration after granting an opportunity of hearing. en-us Tue, 19 Nov 2024 00:00:00 +0530 Mon, 24 Nov 2025 18:58:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464942 HC held that under the third proviso to Section 161 of the Act, principles of natural justice require that an assessee be afforded a hearing if a rectification order is likely to adversely affect it, including when the rectification application filed by the assessee is proposed to be rejected. As no hearing was given before passing the adverse rectification order, the HC set aside the rectification order dated 27 June 2025. The petitioner was permitted to file short submissions highlighting earlier demands already dropped, and the petition was disposed of with directions for reconsideration after granting an opportunity of hearing. Case-Laws GST Tue, 19 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464942