TaxTMI 
TaxTMI 
2025 (7) TMI 992
X X X X Extracts X X X X
X X X X Extracts X X X X
....s of manufacturing cotton textiles. The case on hand pertains to the assessment year 2019-20. GST audit was held under Section 65 of the Tamil Nadu Goods and Services Tax, 2017. Certain discrepancies were noticed. Show cause notice was issued. Explanation was called for. Personal hearing was granted but not availed. Finally, order dated 30.08.2024 was passed by the first respondent under Sections 16(1), 16(2), 39, 9(3) and 50 of TNGST Act, 2017 and the tax, interest and penalty were determined to the tune of Rs. 5,96,90,012/-. The appellant filed application dated 29.11.2024 under Section 161 of the TNGST Act, 2017 to rectify the order issued under Form GST DRC-07 dated 30.08.2024. The application was rejected vide order dated 21.01.2025. A....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rinciples of natural justice have to be followed and a hearing ought to be given, if sought. The learned counsel for the appellant called upon this Court to set aside the order impugned in the writ petition as well as the order of the learned Single Judge and remit the matter to the file of the authority for fresh consideration. 3.Per contra, the learned Additional Government Pleader appearing for the respondents submitted that the order of the learned Single Judge does not call for any interference. 4.We carefully considered the rival contentions and went through the materials on record. The order impugned in the writ petition was passed under Section 161 of the TNGST Act. The said provision reads as follows : "Section 161. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....vision in CGST Act is also in pari materia. HVR Solar Pvt Ltd., also dealt with a provision which is in pari materia. In Suriya Cement Agency, the learned Judge has held as follows : "8.A perusal of the order does not also indicate that there had been no error apparant on the record 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, streneous efforts had been made by the learned Additional Government Pleader that no personal hearing need to be given when an application had been ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....es of natural justice even for dismissing a rectification petition. To answer this question, we have to read the provision in its entirety. The provision had already been extracted in full. It is seen that the main provision empowers the assessing officer to rectify any error which is apparent on the face of the record either on his own motion or when it is brought to his notice by any officer appointed under TNGST Act or CGST Act or by the affected person. The third proviso to Section 161 alone is material for the present purposes. It reads as follows : "Provided also that where such rectification adversely affects any person, the principles of natural justice shall be followed by the authority carrying out such rectification." ....