Personal Hearing Must for Adverse GST Rectification: Delhi HC

HVR Solar Private Limited Vs Sales Tax Officer Class II Avato Ward 67 & Anr. (Delhi High Court) The Delhi High Court addressed a petition filed by HVR Solar Private Limited against the Sales Tax Officer concerning the rejection of their application for rectification under Section 161 of the Delhi Goods and Service Tax Act, 2017 (DGST Act). HVR Solar had initially received a demand for wrongful availment of Input Tax Credit (ITC) following a show cause notice and subsequent order. The company then filed a rectification application, pointing out errors in the calculation of the demand, speci...