Madras HC Quashes GST Rectification Rejection for Denial of Hearing; Matter Remanded with 25% Deposit

Aries Interior Vs State Tax Officer (Madras High Court) The petitioner challenged an order dated 26.05.2025 issued by the first respondent under Section 161 of the GST enactments. The impugned order rejected the petitioner’s rectification application dated 24.03.2025 in respect of a demand order dated 21.01.2025 for the tax period 2020–2021. The rejection was on the ground that there was no error apparent on the face of the record. The court found that the impugned order merely reproduced the statutory provision and concluded that no rectifiable error existed, without providing an opportu...