2025 (6) TMI 421

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....istics India Private Limited under Article 226 and 227 of the Constitution of India seeking quashing of the rectification order dated 1st May, 2025 bearing reference no. ZD0705250004300 (hereinafter 'impugned order'). According to the Petitioner, Respondent No. 1, vide the impugned order has rejected the rectification application in gross violation of Proviso 3 to Section 161 of the DGST Act. 4. The challenge in this case is to the effect that in the rectification application filed by the Petitioner, no hearing was given to the Petitioner. This issue has been considered and decided by this Court vide judgment dated 08^th April, 2025 in W.P.(C) 4506/2025 titled as "HVR Solar Private Limited vs. Sales Tax Officer Class II AVATO WARD 67 & A....

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....fication has been dismissed as the GST Department has not found error apparent on the face of the record. 10. Heard. Section 161 of the DGST Act, 2017 reads as under: "Section 161. Rectification of errors apparent on the face of record. Without prejudice to the provisions of section 160, and notwithstanding anything contained in any other provisions of this Act, any authority, who has passed or issued any decision or order or notice or certificate or any other document, may rectify any error which is apparent on the face of record in such 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....

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....rd to reject the rectification. He had only extracted the tables indicating the figures which the petitioner is liable to pay. There is also no reasonings as to why there is no error apparent on the face of the record. For this reason, the impugned order dated 02.02.2024 is liable to be set aside. Even though, strenuous efforts had been made by the learned Additional Government Pleader that no personal hearing need to be given when an application had been made at the instance of the assessee, I am not in agreement with the learned Additional Government Pleader. The Proviso indicates 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 per....