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HomeGSTGST Rectification Application Can’t Be Rejected Without Hearing and Reasons: Orissa High...

GST Rectification Application Can’t Be Rejected Without Hearing and Reasons: Orissa High Court

GST

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By Mariya Paliwala
GST Rectification Application Can’t Be Rejected Without Hearing and Reasons: Orissa High Court

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The Orissa High Court has held that a rectification application filed under Section 161 of the Central and Odisha Goods and Services Tax Acts cannot be rejected without granting an opportunity of hearing and without passing a reasoned order.  The bench of Chief Justice Harish Tandon and Justice M.S. Raman while setting aside the rejection…

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Mariya Paliwala
Mariya Paliwalahttps://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.

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