Delhi HC Quashes GST Rectification Order Passed Without Hearing; Protects Assessee from Coercive Action

HomeGSTDelhi HC Quashes GST Rectification Order Passed Without Hearing; Protects Assessee from...

Delhi HC Quashes GST Rectification Order Passed Without Hearing; Protects Assessee from Coercive Action

GST

Published on

24/11/2025

By Mariya Paliwala

Delhi HC Quashes GST Rectification Order Passed Without Hearing; Protects Assessee from Coercive Action

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Delhi High Court has set aside a rectification order after finding that the GST Department failed to grant a mandatory personal hearing before rejecting the rectification application. The Division Bench of Justice Prathiba M. Singh and Justice Shail Jain observed that the third proviso to Section 161 of the CGST Act expressly requires a…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Tags
GST Rectification Order

Delhi HC Quashes GST Rectification Order Passed Without Hearing; Protects Assessee from Coercive Action

Membership Required

Latest articles

ICAI Releases Revised Handbook on Finalisation of Accounts with GST Perspective [DOWNLOAD NOW]

Supreme Court Resolves Reassessment Jurisdiction Dispute: Clarifies Role of Jurisdictional and Faceless Assessing Officers Under Income Tax Law

ICAI Releases Revised Handbook on Job Work Under GST [DOWNLOAD NOW]

Court Can’t Direct Extension GST Return Deadlines or Waive Interest and Penalties: Karnataka High Court

More like this

ICAI Releases Revised Handbook on Finalisation of Accounts with GST Perspective [DOWNLOAD NOW]

Supreme Court Resolves Reassessment Jurisdiction Dispute: Clarifies Role of Jurisdictional and Faceless Assessing Officers Under Income Tax Law

ICAI Releases Revised Handbook on Job Work Under GST [DOWNLOAD NOW]

About us

Company

Categories