<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>Natural justice in GST rectification requires consideration of submissions and reasonable hearing before rejection and fresh determination.</title>
    <link>https://www.taxtmi.com/highlights?id=103342</link>
    <description>Rejection of a GST rectification application without addressing the contentions raised or providing sufficient and reasonable opportunity violates principles of natural justice. The deficiency arose from summary dismissal despite multiple submissions in the rectification application. The rejection was set aside, and the application was remitted for fresh consideration in accordance with law. The petition consequently succeeded.</description>
    <language>en-us</language>
    <pubDate>Wed, 02 Sep 2026 08:30:15 +0530</pubDate>
    <lastBuildDate>Wed, 02 Sep 2026 08:30:16 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=920262" rel="self" type="application/rss+xml"/>
    <item>
      <title>Natural justice in GST rectification requires consideration of submissions and reasonable hearing before rejection and fresh determination.</title>
      <link>https://www.taxtmi.com/highlights?id=103342</link>
      <description>Rejection of a GST rectification application without addressing the contentions raised or providing sufficient and reasonable opportunity violates principles of natural justice. The deficiency arose from summary dismissal despite multiple submissions in the rectification application. The rejection was set aside, and the application was remitted for fresh consideration in accordance with law. The petition consequently succeeded.</description>
      <category>Highlights</category>
      <law>GST</law>
      <pubDate>Wed, 02 Sep 2026 08:30:15 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/highlights?id=103342</guid>
    </item>
  </channel>
</rss>