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, including discrepancies in the tax amounts determined, and specifically requested a personal hearing. Despite this request, the rectification application was rejected without affording any opportunity of hearing.
The petitioner relied on a decision of the Madras High Court in Aries Interior v. State Tax Officer to contend that an application for rectification under Section 161 of the CGST Act requires a hearing. The respondent authority, however, argued that under the third proviso to Section 161 of the CGST Act, principles of natural justice are required to be followed only where rectification adversely affects a person. Since no rectification was carried out and the application was merely rejected, it was contended that no hearing was necessary.
