https://www.taxtmi.com/caselaws?id=790746 A rectification order was set aside because it was passed without affording a hearing and without considering the petitioner's legal and factual submissions. The High Court treated this procedural defect as sufficient to invalidate the order and directed de novo consideration by the designated authority. The authority was permitted to issue a fresh notice, grant a personal hearing, and pass a reasoned and speaking order within the stipulated time. All substantive contentions were left open for reconsideration on merits, with the proceedings remanded under principles of natural justice. en-us Wed, 22 Apr 2026 00:00:00 +0530 Wed, 29 Apr 2026 08:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790746 A rectification order was set aside because it was passed without affording a hearing and without considering the petitioner's legal and factual submissions. The High Court treated this procedural defect as sufficient to invalidate the order and directed de novo consideration by the designated authority. The authority was permitted to issue a fresh notice, grant a personal hearing, and pass a reasoned and speaking order within the stipulated time. All substantive contentions were left open for reconsideration on merits, with the proceedings remanded under principles of natural justice. Case-Laws GST Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790746