GST rectification must be passed by same authority that issued original order

Anil Kumar Vs Commissioner of CGST (Delhi High Court) The Delhi High Court has set aside a GST rectification order in the case of Anil Kumar vs. Commissioner of CGST, ruling that the order was passed by the wrong authority and without a personal hearing. The petitioner had been subject to a demand of Rs. 6,65,415 for allegedly availing fraudulent Input Tax Credit (ITC) from a vendor who issued “goods-less invoices.” Following this, the Central Goods and Service Tax (CGST) Department issued an Order-in-Original. The petitioner, believing the tax demand was incorrectly computed, fil...