Revenue Department cannot pass ex-parte rectification order u/s 161 of CGST Act

Vadivel Pyro Works Vs State Tax Officer (ST) (FAC) (Madras High Court) The Hon’ble Madras High Court in M/s. Vadivel Pyro Works v. The State Tax Officer [ W.P No. 11143 of 2023 dated July 26, 2023] set aside demand raised by the Revenue Department on the ground that rectification order under section 161 of the Central Goods and Services Tax Act (“the CGST Act”) was passed without giving opportunity of being heard to the assessee. Facts: M/s. Vadivel Pyro Works (“the Petitioner”) is the manufacturer cum trader of fireworks and was regularly filing GST returns, discharges appropriate t...