2025 (8) TMI 1215

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....ing quashing of orders dated 25th August 2024 and 20th March 2025 (hereinafter, 'impugned orders') passed by the Sales Tax Officer Class II / AVATO. 4. The grievance of the Petitioner is that the Petitioner was not given a hearing in the rectification application which was filed by the Petitioner. Despite the same, the impugned order dated 20th March 2025 has been passed rejecting the rectification application. 5. The brief background is that a Show Cause Notice (hereinafter, 'SCN') was issued to the Petitioner on 21st May 2024, raising a demand on the following counts: i. Under declaration of output tax. ii. Excess claim of Input Tax Credit (hereinafter, 'ITC'); iii. Under declaration of Ineligible ITC: iv. Invalid ITC under S....

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....ssed 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 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 i....

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.... 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 person. The principles of natural justice had been inbuilt by way of the 3rd Provi....