https://www.taxtmi.com/caselaws?id=797575 Rejection of a GST rectification application without effective communication of the rejection order was legally untenable, particularly where technical portal glitches prevented generation of the order and the order-sheet date conflicted with the handwritten date. The lack of communication deprived the assessee of an effective opportunity to challenge or pursue rectification. The application must be reconsidered with the supporting records and explanation, especially as adequate opportunity was not afforded during the original proceedings. The rejection was set aside, and the competent authority must provide a hearing and communicate a reasoned order. en-us Fri, 21 Aug 2026 00:00:00 +0530 Mon, 24 Aug 2026 08:33:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797575 Rejection of a GST rectification application without effective communication of the rejection order was legally untenable, particularly where technical portal glitches prevented generation of the order and the order-sheet date conflicted with the handwritten date. The lack of communication deprived the assessee of an effective opportunity to challenge or pursue rectification. The application must be reconsidered with the supporting records and explanation, especially as adequate opportunity was not afforded during the original proceedings. The rejection was set aside, and the competent authority must provide a hearing and communicate a reasoned order. Case-Laws GST Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797575