https://www.taxtmi.com/caselaws?id=782323 HC held that even when a statute is silent on procedure for rejecting a rectification application, principles of natural justice must be followed where the decision has civil consequences. Dismissing the petitioner's rectification application without granting a hearing, especially when a personal hearing had been specifically requested, was held improper and contrary to fair procedure. The impugned order dated 13 August 2025 was set aside. The matter was remanded to the Deputy Commissioner, CGST, to reconsider the rectification application afresh and pass a speaking order in accordance with law. en-us Mon, 24 Nov 2025 00:00:00 +0530 Thu, 27 Nov 2025 08:36:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782323 HC held that even when a statute is silent on procedure for rejecting a rectification application, principles of natural justice must be followed where the decision has civil consequences. Dismissing the petitioner's rectification application without granting a hearing, especially when a personal hearing had been specifically requested, was held improper and contrary to fair procedure. The impugned order dated 13 August 2025 was set aside. The matter was remanded to the Deputy Commissioner, CGST, to reconsider the rectification application afresh and pass a speaking order in accordance with law. Case-Laws GST Mon, 24 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782323