9911796707
TMI Blog2024 (12) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... s no error apparent on the face of the record. For this reason, the impugned order dated 02.02.2024 is liable to be set aside. If pursuant to a Rectification Application, if a rectification is made and if it adversely affects the assessee, Proviso 3 contemplates an opportunity of hearing to be given. However, when an Rectification Application is made at the instance of assessee and the rectification is being sought to be rejected without considering the reasons for rectification or by giving reasons as to why such rectification could not be entertained. It is also imperative that the assessee to be put on notice. The order of rectification passed by the first respondent dated 02.02.2024 is contrary to the provisions of Section 161 and in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s need not be attributed in rejecting the rectification application. All that is required to be looked at by Authority as to whether based upon the rectification application, there had been an error apparant when the Authority had come to a conclusion and if there is no error apparant, the Authority can reject the Rectification Application without assigning reason. He would further submit that the Proviso apprehended to Section 161 of CGST Act mandating an opportunity of hearing would only arise, when the Assessing Officer suo motu initiates action for rectification and if such rectification order is detrimental to the interest of the assessee only then an opportunity of hearing should be granted. 5. In the present case, an application had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he should be given an opportunity of being heard when the rectification adversely affects any person. The principles of natural justice had been inbuilt by way of the 3rd Proviso to Section 161. If pursuant to a Rectification Application, if a rectification is made and if it adversely affects the assessee, Proviso 3 contemplates an opportunity of hearing to be given. However, when an Rectification Application is made at the instance of assessee and the rectification is being sought to be rejected without considering the reasons for rectification or by giving reasons as to why such rectification could not be entertained. It is also imperative that the assessee to be put on notice. 9. For the aforesaid reasons, I am inclined to hold that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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