Orissa Stevedores Ltd. Vs Deputy Commissioner of CT and GST (Orissa High Court)
In the case of Orissa Stevedores Ltd. vs Deputy Commissioner of CT and GST, the Orissa High Court addressed the rejection of a rectification application filed under Section 161 of the Odisha Goods and Services Tax (OGST) Act, 2017. The petitioner, Orissa Stevedores Ltd., sought rectification of an order dated December 30, 2023, issued under Section 73 of the GST Act, which was dismissed on April 8, 2024, without a hearing. The petitioner argued that under Section 161, they are entitled to apply for rectification within the prescribed time, and a hearing should have been granted as the order adversely affected them. The revenue authorities contended that a hearing is only necessary if the rectification would adversely impact the assessee, such as in cases of enhancement. The High Court did not decide whether a hearing was required but emphasized that the impugned order lacked reasons for the rejection of the rectification application. Consequently, the Court set aside the order and directed the authority to reconsider the rectification application in accordance with the law, ensuring that the process follows statutory requirements.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
