Madras HC quashes GST rectification rejection order for lack of reasons & hearing

Tvl. Kajah Enterprises (P) Ltd. Vs Assistant Commissioner (Inspection) (ST-IU) (Madras High Court) In a recent ruling, the Madras High Court has set aside an order issued by the Assistant Commissioner (Inspection) (ST-IU) that rejected a rectification application filed by Tvl. Kajah Enterprises (P) Ltd. The High Court found the rejection to be procedurally flawed, specifically highlighting the absence of stated reasons for the rejection and the denial of an opportunity for the petitioner to be heard. This decision underscores the judiciary’s consistent emphasis on adherence to principles...