Rectification Application Can’t Be Rejected Without Disclosing Any Reason or Providing Hearing Opportunity | HC
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- Last Updated on 17 September, 2024
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Case Details: Orissa Stevedores Ltd. v. Deputy Commissioner of CT and GST - [2024] 165 taxmann.com 825 (Orissa)
Judiciary and Counsel Details
- Arindam Sinha & M.S. Sahoo, J.J.
- J. Sahoo, Sr. Adv., Mrs Kajal Sahoo, Adv., for the petitioner.
- S. Mishra, Standing Counsel for the Respondent.
Facts of the Case
The petitioner applied for rectification of an order passed under Section 73 of the CGST Act. The rectification application was rejected by the Deputy Commissioner without providing any reasons or an opportunity for a hearing. The petitioner argued that under Section 161 of the Central GST Act, 2017, an opportunity of hearing must be given where the rectification adversely affects any person.
High Court Held
The High Court noted that the impugned order rejecting the rectification did not disclose any reasons for the rejection. Under Section 161 of the CGST Act, 2017, if rectification adversely affects any person, the affected party is required to be provided an opportunity of hearing. Since the petitioner argued that the original order adversely affected them, the third proviso to Section 161 applied, and the petitioner should have been given a hearing.
Therefore, the High Court set aside the impugned order rejecting the rectification application and directed the authority to deal with the rectification application on restoration in accordance with the law.
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