Rectification order without informing rectification reason is liable to be quashed: Kerala HC

Krishna Agencies Vs Superintendent (Kerala High Court) Kerala High Court held that passing of rectification order without informing reason that prompted the exercise of power of rectification is unsustainable in law. Accordingly, rectification order quashed. Facts- The petitioner has approached this Court being aggrieved by order rectifying certain alleged mistakes in order issued under Sections 73/74 of the CGST/SGST Acts for the year 2017-2018. The petitioner has challenged rectification order on a short ground. It is submitted that the competent authority proceeded to rectify assessment ord...