2025 (8) TMI 1461

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....a demand of Rs. 15,39,686/- has been raised against the Petitioner. 3. The grievance of the Petitioner is that the Show Cause Notice (hereinafter "SCN") was issued on 25th September, 2023 wherein no date for personal hearing was fixed. The Petitioner had filed its reply to the same on 25th October, 2023. Thereafter, without hearing the Petitioner the impugned order was passed. After the impugned order was passed, the Petitioner preferred a Rectification Application on 27th March, 2024. However, the said application was dismissed by the Department on 28th June, 2024 on the ground that it was found to be unsatisfactory. 4. On 3rd February, 2025, the Court had directed the Petitioner to file an additional affidavit explaining the delay i....

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....ocument, 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 issue of such decision or order or notice or certificate or any other d....

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....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 made at the instance of the assessee, I am not in agreement with the learned Additional Government Pleader. The Provisio 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 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.....