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HC held that the rectification application was improperly ...


Procedural Fairness Prevails: Rectification Order Quashed for Denying Petitioner's Right to Be Heard and Fundamental Hearing Principles

June 6, 2025

Case Laws     GST     HC

HC held that the rectification application was improperly processed due to violation of principles of natural justice by denying the petitioner an opportunity of hearing. Relying on prior judicial precedent, the court set aside the original order dated 28th February, 2025 and directed that the rectification application be reconsidered after providing a proper hearing to the petitioner in accordance with established legal principles. The petition was consequently disposed of with instructions for procedural compliance.

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