GST Rectification application Rejection without Reasoning is unjustified: Madras HC

Ayappa Pharma Vs Deputy State Tax Officer (Madras High Court) Madras High Court held that rejection of rectification application u/s. 161 of the TNGST Act without providing detailed reasons for the rejection not justified. Hence, proceedings pursuant to DRC-07 kept in abeyance. Facts- The challenge to the writ petition is the order of assessment and the DRC-07 notice and the order passed in the rectification application. The petitioner has mainly contested that the order of assessment, dated 02.01.2024 had been made without giving opportunity to the petitioner based upon which the notice of DR...