Delhi HC Sets Aside GST Rectification Rejection as No Hearing Was Granted

Mark Agencies Vs Department of Trade And Taxes & Anr. (Delhi High Court) The petitioner challenged two orders passed by the Sales Tax Officer Class II/AVATO, including an order dated 20 March 2025 rejecting its rectification application filed under Section 161 of the Central Goods and Services Tax Act, 2017 (CGST Act). The dispute originated from a Show Cause Notice dated 21 May 2024, through which a demand of ₹2,31,85,509 was raised against the petitioner on several grounds, including under-declaration of output tax, excess claim of Input Tax Credit (ITC), under-declaration of ineligibl...