Madras HC Sets Aside GST Section 161 Rejection for No Apparent Error

Tvl. Monikandan Vs Deputy State Tax Officer (Madras High Court) The Madras High Court recently intervened in the case of Tvl. Monikandan versus the Deputy State Tax Officer, setting aside an assessment order and a subsequent order rejecting a rectification application. The court’s decision, delivered on June 25, 2025, emphasized a violation of natural justice principles. Monikandan challenged an assessment order dated January 24, 2025, concerning the tax period of April 2020 to March 2021, and an order dated June 5, 2025, which rejected an application for rectification under Section 161 ...