Granting personal hearing mandatory when rectification order is detrimental to interest of assessee

Suriya Cement Agency Vs State Tax Officer (ST) (Madras High Court) Madras High Court held that proviso 3 to section 161 of the CGST Act provides that it is mandatory to grant an opportunity of being heard if rectification order is detrimental to the interest of assessee. Facts- The challenge in the Writ Petition is the Order of Assessment and also the order passed in the Rectification Application. Petitioner contended that the Rectification Application of the Order of Assessment dated 20.12.2023 was filed within the given time. However, the first respondent without assigning any reasons as to ...