2024 (9) TMI 1213 - HC - GST

Seeking for rectification of order - HELD THAT - Section 161 clearly provides for, inter alia, affected person to apply for rectification. The third proviso says, where the rectification adversely affects any person, he is to be given hearing. The authority in already having passed impugned order, hereby set aside, had decided no rectification was necessary. That was continuation of the assessee feeling it stood affected by order dated 30th December, 2023. Appeal against the assessment order would be on merits. That is why the statute provides for rectification. The authority will deal with the rectification application on restoration in accordance with law - Petition disposed off.

Summary

The petitioner applied for rectification of a GST order, which was rejected without a hearing. The court held that the petitioner was entitled to a hearing as per section 161 of the OGST Act. The impugned order was set aside, and the authority was directed to deal with the rectification application in accordance with the law. The writ petition was disposed of.