2025 (5) TMI 920

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....For the Petitioner : M/s. A. Lakshmi for M/s. Polax Legal Solutions For the Respondent : Mr. M. Lingadurai Special Government Pleader ORDER The challenge in the Writ Petition is to the order passed in the Rectification Application. 2. Heard M/s.A.Lakshmi, learned counsel for the petitioner and Mr.M.Lingadurai, learned Special Government Pleader appearing for the respondent. 3. The l....

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....upon the rectification application, there had been an error apparent when the Authority had come to a conclusion and if there is no error apparent, the Authority can reject the Rectification Application without assigning reason. He would further submit that the Proviso appended to Section 161 of CGST Act mandating an opportunity of hearing would only arise, when the Assessing Officer suo motu init....

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....n. The order of rectification, which is impugned, would indicate that for the reasons given in the annexure to the said order, the Rectification Application is rejected. 8. A perusal of the order does not also indicate that there had been no error apparent on the record to reject the rectification. There is also no reasonings as to why there is no error apparent on the face of the record. For t....

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..... However, when a 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 should be put on notice. 10. For the aforesaid reasons, I am inclined to hold that the order of re....