Calcutta HC Sets Aside GST Rectification Rejection for Denial of Personal Hearing

JCI Chemicals India Private Limited Vs State of West Bengal & Ors (Calcutta High Court)

The writ petition challenged an order dated August 13, 2025 passed by the Deputy Commissioner, Chowringhee Division, Kolkata North CGST & CX Commissionerate, by which the petitioner’s application for rectification of an order-in-original dated February 5, 2025 was rejected. The petitioner contended that the rejection was made in violation of the principles of natural justice. It was argued that the rectification application clearly pointed out errors apparent on the face of the record,

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