Refusal to Rectify under GST Not Rectification, Hearing Not Required: Madras HC

Eminent Textiles Mills Pvt. Ltd. Vs State Tax Officer & Others (Madras High Court)

Refusal to Rectify under GST does not tantamount to Rectification and hence does not require hearing, Rules Madras High Court

The Petitioner filed a rectification application under Section 161 of the TNGST Act, 2017 against a tax order passed by the respondent. However, the rectification application was rejected without a personal hearing. Aggrieved by the same, the petitioner preferred writ petition challenging the rejection, which was dismissed by a Single Judge. Accordi

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