2025 (11) TMI 1791

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....n order in original dated February 5, 2025 has been rejected. 2. Mr. Mazumder, learned advocate appearing for the petitioner submits that the order impugned has been passed in total derogation of the principles of natural justice. It is submitted that the petitioner had indicated good grounds for rectification of the order in original dated February 5, 2025 and that the petitioner's application specified the errors apparent on the face of the record which ought to have been taken into consideration by the respondent GST authority prior to rejecting the petitioner's application for rectification. It is further submitted that the petitioner had made a specific prayer for affording an opportunity of personal hearing to the petitioner but de....

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....s has in the case of Aries Interior (Supra) considered the scope of the said proviso. Paragraph 7 of the judgment which is relevant to the context is extracted hereinbelow for facility of reference: - "7. However, the 3rd Proviso will apply to the situation where there is a suo motu attempt to rectify the order and where enhancement is proposed. However, that would not mean that an application filed under Section 161 of the respective GST enactments, the party should not be heard who had filed an application for Rectification of Order. Whether indeed the case is made out or not as to whether there is any error apparent on the fact of record has to be also preceded by a personal hearing." 9. The statute is silent as to the course....

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....e ground of mismatch and its consequent failure to prefer appeal against an order by which it is aggrieved is a civil consequence. Such issue needed to be addressed and if it was not required to be addressed in law reasons for the same needed to be spelt out. The order impugned offers no reason at all. 11. In such a fact situation, if the petitioner's application for rectification is dismissed without hearing the petitioner that would not be proper dispensation of justice. 12. In view of the case run in the writ petition and in the facts and circumstances of the instant case, this Court is of the view that in the instant case the respondent CGST authority ought to have afforded an opportunity of hearing to the petitioner more so becau....