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

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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…

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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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