Quashed Rectification Order issued without considering overlapping proceedings and opportunity of being heard under Section 161 of the CGST Act

Last updated: 03 June 2026

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Quick Summary

The Bombay High Court has quashed a rectification order issued under Section 161 of the CGST Act. The court found that the order was passed without giving the assessee a chance to be heard and without considering their objection about overlapping proceedings initiated by both central and state GST authorities for the same period. The case has been sent back for a fresh review, with instructions for a personal hearing to be granted.

Court :
Bombay High Court

Brief :
The Hon'ble Bombay High Court in the case of Taiyo Nippon Sanso India Pvt. Ltd. v. Union of India & Ors. [Writ Petition No. 1966 of 2025 dated April 22, 2026] quashed the rectification order passed under Section 161 of the Central Goods and Services Tax Act, 2017 ("the CGST Act") on the ground that the said order was passed without granting an opportunity of personal hearing to the Assessee and without considering the Assessee's objection regarding overlapping proceedings simultaneously initiated by the Central GST and the State GST authorities for the same disputed period, and remanded the matter back to the Designated Authority for de novo consideration after granting a personal hearing to the Assessee.

Citation :
Writ Petition No. 1966 of 2025 dated April 22, 2026

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