Revenue Department cannot pass ex-parte rectification order u/s 161 of the CGST Act
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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Bimal Jain
Published in GST
Views : 430
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