https://www.taxtmi.com/caselaws?id=786130 Rectification under the GST regime was challenged on grounds that an application to correct ITC reconciliation was rejected without affording opportunity to be heard and without adequate consideration of documents said to be uploaded on the GST portal. The court found the rejecting order lacked reasons for disregarding the submitted reconciliation, invoices and credit notes and did not show personal hearing; accordingly the rejection was quashed and the matter remitted. The authority is directed to consider the rectification application afresh, verify portal records and allow the applicant an opportunity to appear and produce supporting documents within a specified period. en-us Mon, 02 Feb 2026 00:00:00 +0530 Fri, 06 Feb 2026 09:25:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786130 Rectification under the GST regime was challenged on grounds that an application to correct ITC reconciliation was rejected without affording opportunity to be heard and without adequate consideration of documents said to be uploaded on the GST portal. The court found the rejecting order lacked reasons for disregarding the submitted reconciliation, invoices and credit notes and did not show personal hearing; accordingly the rejection was quashed and the matter remitted. The authority is directed to consider the rectification application afresh, verify portal records and allow the applicant an opportunity to appear and produce supporting documents within a specified period. Case-Laws GST Mon, 02 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786130