2025 (4) TMI 1007

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..... etition is directed against order dated 28.10.2024 passed by Deputy Commissioner, State Tax, Orai, whereby application filed by the petitioner under Section 161 Goods and Services Act, 2017 (for short 'the Act') has been dismissed. 2. The petitioner was issued notice under Section 61 of the Act on 04.10.2023 to which, a reply was filed, which was not found satisfactory and therefore, noti .....

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..... ow cause notice, however, the order was wrongly passed and petitioner was required to file rectification application, which also has been dismissed by non-speaking order and therefore, the same deserves to be set aside. 5. Learned Standing Counsel supported the order impugned. Submissions have been made that the rectification application filed was so cursory that the Authority was justified in pa .....

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..... l justice shall be followed by the authority carrying out such rectification'. The provision of Section 161 of the Act to the extent it provides for following principles of natural justice, the same is confined to cases where (i) rectification is to be carried out and (ii) such rectification adversely affects any person (assessee). 8. In the present case, on account of nature of application f .....

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