https://www.taxtmi.com/caselaws?id=797414 Rectification of an ex parte GST adjudication under Section 161 cannot be used for a merits-based reconsideration that issues a further ex parte demand without notice. Complete failure to consider the assessee's replies and denial of a hearing constitute a fundamental procedural defect requiring recall of the original order and fresh adjudication. Where rectification adversely affects the assessee, prior notice and compliance with natural justice are mandatory; the exception permitting rectification without notice does not apply merely because the demand is reduced. The further ex parte order was invalid, and fresh determination required an opportunity of hearing. en-us Thu, 13 Aug 2026 00:00:00 +0530 Fri, 21 Aug 2026 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797414 Rectification of an ex parte GST adjudication under Section 161 cannot be used for a merits-based reconsideration that issues a further ex parte demand without notice. Complete failure to consider the assessee's replies and denial of a hearing constitute a fundamental procedural defect requiring recall of the original order and fresh adjudication. Where rectification adversely affects the assessee, prior notice and compliance with natural justice are mandatory; the exception permitting rectification without notice does not apply merely because the demand is reduced. The further ex parte order was invalid, and fresh determination required an opportunity of hearing. Case-Laws GST Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797414