TaxTMI 
TaxTMI 
2025 (4) TMI 730
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....the Constitution of India inter alia assailing the impugned order dated 28th February 2025 passed by the Respondent No. 1-Sales Tax Officer Class II/AVATO, Ward 67. 3. The Petitioner is a registered company with GSTIN 07AADCH8145D1ZM. It had filed its return for the financial years 2019-20 vide requisite forms. On 27th May, 2024, a show cause notice (hereinafter, 'SCN') was issued to the Petitioner for wrongful availment of Input Tax Credit (hereinafter, 'ITC') in respect of certain purchases made by it. 4. The said SCN was decided by the Respondent No. 1 vide order dated 30th August, 2024. The Petitioner had participated in the said proceedings. In terms of the said order, a demand of Rs. 1,18,98,415/- was raised against the Petition....
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....itioner had never claimed ITC for the amount of Rs.24,43,640/-. If this amount is deducted, the demand would be much lesser against the Petitioner. In addition, there are other grounds, which the Petitioner relies upon for seeking rectification. The said rectification has been rejected vide impugned order dated 28th February, 2025 in the following terms. "Order of rejection of application for rectification With reference to the application referred to above regarding rectification of order (details of which is mentioned in table below), the said application has not been found satisfactory for the reasons attached in annexure. Accordingly, the application is rejected." 7. The grievance of the Petitioner is that ....
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.... decision or order or notice or certificate or any other document, either on its own motion or where such error is brought to its notice by any officer appointed under this Act or an officer appointed under the State Goods and Services Tax Act or an officer appointed under the Union Territory Goods and Services Tax Act or by the affected person within a period of three months from the date of issue of such decision or order or notice or certificate or any other document, as the case may be: Provided that no such rectification shall be done after a period of six months from the date of issue of such decision or order or notice or certificate or any other document: Provided further that the said period of six months shall no....
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....icates that when an order is being made adverse to the assessee, then he should be given an opportunity of being heard when the rectification adversely affects any person. The principles of natural justice had been inbuilt by way of the 3rd Proviso to Section 161. If pursuant to a Rectification Application, if a rectification is made and if it adversely affects the assesse, Proviso 3 contemplates an opportunity of hearing to be given. However, when an Rectification Application is made at the instance of assessee and the rectification is being sought to be rejected without considering the reasons for rectification or by giving reasons as to why such rectification could not be entertained. It is also imperative that the assessee to be put on ....