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

Last updated: 08 August 2023

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The Madras High Court has ruled that the Revenue Department cannot pass rectification orders under Section 161 of the CGST Act without providing the affected party with an opportunity to be heard. In this case, the court set aside a rectification order that was passed ex-parte, emphasising the importance of natural justice. The matter was remanded for re-assessment.

Court :
Madras High Court

Brief :
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.

Citation :
W.P No.11143 of 2023 dated July 26, 2023

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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