2024 (8) TMI 385

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..... nactments - 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 rec .....

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..... f the respective GST enactments declining the application filed by the petitioner to rectify the error in order dated 08.01.2024 for the assessment year 2018-19 bearing reference in GSTIN:33AAFFT5037P1ZT. Operative portion of the impugned order reads as under: The application is carefully perused and not accepted since section 161 of TNGST Act 2017/CGST Act 2017 is applicable only for rectificatio .....

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..... Additional Government Pleader for the respondent submits that this Writ Petition is devoid of merits as the petitioner has an alternative remedy before the Appellate Authority. There is no scope for rectification of the assessment order passed on 08.01.2024. 6. It is further submitted that the rectification application has been rightly rejected vide impugned order dated 11.06.2024. 7. Having consi .....

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