Sep 12, 2025
Rectification order quashed as Delhi High Court held that refusal without hearing violated Section 161 CGST Act and principles of natural justice
Case Details Title: Rectification order set aside as denial of hearing under Section 161 CGST Act violated natural justice Court: High Court of Delhi Petition No.: W.P.(C) 6302/2025, CM APPL. 28722/2025 & CM APPL. 28723/2025 Parties: Sri Ganpati Enterprises v. Sales Tax Officer Class II/AVATO, Ward 82 & Ors. Date of Judgment: 13 May 2025 Category of Dispute: Rectification under Section 161…