2024 (9) TMI 1213

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..... Advocate Mrs. Kajal Sahoo, Advocate For the Opposite Parties Represented By Adv. - Mr. S. Mishra, Standing Counsel ORDER PER 1. Mr. Sahoo, learned senior advocate appears on behalf of petitioner and submits, his client had applied for rectification of order dated 30th December, 2023 made under section 73 of Goods and Services Tax Act, 2017. He submits, his client can so apply under section 1 .....

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..... at rectification was sought, as considered to find no error in said order dated 30th December, 2023. We reproduce below impugned order and the reason given. "With reference to the application referred to above regarding rectification of order (details of which is mentioned in table below), the said application has not been found satisfactory for the reasons attached in annexure. On thorough v .....

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..... be given to his client. Mr. Mishra responds, only if the rectification adversely affects the assessee, is he entitled to hearing. That means, if there is enhancement by the rectification then the assessee is to be heard. 6. 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 t .....

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