2024 (8) TMI 385 - HC - GST

Declining the application filed by the petitioner to rectify the error - Section 161 of the respective GST enactments - rectification application passed without providing an opportunity for personal hearing - Violation of principles of natural justice - HELD THAT - The Court is of the view that as ordered in the case of TVL. PODHIGAI MOTORS, REPRESENTED BY ITS PARTNER RAJASEKARAN VERSUS THE ASSISTANT COMMISSIONER (ST) , PALAYAMKOTTAI 2024 (6) TMI 1249 - MADRAS HIGH COURT , the order rejecting the rectification application should not have been passed without providing an opportunity for personal hearing. The impugned order also sans reasoning. In this case, both are absent. The impugned order is set aside and the case is remitted back to the respondent to pass fresh orders on merits and in accordance with law after hearing the petitioner - petition disposed of by way of remand.

Summary

The High Court of Madras set aside the impugned order rejecting a rectification application under GST enactments, remitting the case back to the respondent for fresh orders after providing an opportunity for a personal hearing. The respondent is expected to dispose of the application within three months. The decision was based on the absence of reasoning in the original order and the need for a fair hearing.