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TMI Blog2024 (9) TMI 1213X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring. He seeks interference. 2. Mr. Mishra, learned advocate, Standing Counsel appears on behalf of revenue and submits, there is no mandate to give hearing on an application for rectification of error apparent on face of the record. Impugned order cannot be said to be adverse to petitioner therefore, there was no question of giving hearing. All that was said is, there was no apparent error and p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch needs to be rectified U/s.-161 of OGST Act-2017. Hence, your petition filed in this regard is hereby rejected. 4. We are not inclined to take a view on whether petitioner was entitled to hearing in support of its rectification application. However, section 161 does allow the assessee to apply for rectification within time prescribed. It appears such application was made. Impugned order does not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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