2025 (10) TMI 719

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....r, 'the impugned order') by which a demand has been raised against the Petitioner in the following terms: (Amount in Rs.) Sr. No. Tax rate(%) Turnover Place of supply Act Tax/Cess Interest Penalty Fee Others Total 1. 0 0.00 Delhi IGST 73,542,765.00 0.00 7,354,277.00 0.00 0.00 80,897,042.00 2 0 0.00 Delhi CGST 3,107,818.00 0.00 310,782.00 0.00 0.00 3,418,600.00 3. 0 0.00 Delhi SGST 3,107,818.00 0.00 310,782.00 0.00 0.00 3,418,600.00 3. The main ground of challenge urged by ld. Counsel for the Petitioner in this case is that the impugned order does not bear the signature of the official who has passed the o....

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....y any error or mistake which is apparent of records which is not in the present case. In such case, you are required to file appeal before appellate authority. In view of above please state within seven days as to why your application for rectification should not be rejected." 6. Ld. Counsel for the Petitioner further submits that the Petitioner was undergoing insolvency proceedings and it was operating under strict lender surveillance through a trust and retention account. The said submission is stated in the petition in the following terms : "G. Because the Petitioner had been declared a Non-Performing Asset (NPA) effective from 07.05.2021 and its operations were placed under strict lender surveillance through a Trust and Rete....

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....ny 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 issue of such decision or order or notice or certificate or a....

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.... 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. However, when an 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 to be put on notice. 9. For the aforesaid reasons, I am inclined....