https://www.taxtmi.com/caselaws?id=791146 Notice or hearing under the third proviso to Section 161 of the GST Act is required only when rectification is adverse by enhancing or worsening the assessee's position. Where the rectification order does not increase the existing tax liability or disturb the original demand, absence of prior notice does not justify writ interference. The appropriate course is to pursue the statutory appellate remedy, and the appellate authority may consider delay in light of the rectification proceedings and the writ proceedings. The writ challenge on want of notice was therefore not entertained, and liberty remained to raise all available grounds in appeal. en-us Wed, 25 Mar 2026 00:00:00 +0530 Wed, 06 May 2026 08:32:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791146 Notice or hearing under the third proviso to Section 161 of the GST Act is required only when rectification is adverse by enhancing or worsening the assessee's position. Where the rectification order does not increase the existing tax liability or disturb the original demand, absence of prior notice does not justify writ interference. The appropriate course is to pursue the statutory appellate remedy, and the appellate authority may consider delay in light of the rectification proceedings and the writ proceedings. The writ challenge on want of notice was therefore not entertained, and liberty remained to raise all available grounds in appeal. Case-Laws GST Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791146