HC Quashes Rejection of GST Rectification for Lack of Personal Hearing

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  • Last Updated on 14 November, 2025

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GST rectification application

Case Details: Aries Interior vs. State Tax Officer - [2025] 180 taxmann.com 6 (Madras)

Judiciary and Counsel Details

  • C. Saravanan, J.
  • E. Abdul Wajith for the Petitioner.
  • T.N.C. Kaushik, Addl. Govt. Pleader for the Respondent.

Facts of the Case

The petitioner, filed a rectification application against a demand order for the period 2020-2021. The jurisdictional officer under GST rejected the rectification application, holding that there was no error apparent on the face of the record to rectify any defects in the demand order. It was contended that the rejection merely copied the statutory provision without giving a personal hearing or checking for any error. It was submitted that the third proviso to Section 161 of the CGST Act does not remove the need for a hearing in party-initiated applications. The matter was accordingly placed before the High Court.

High Court Held

The High Court held that the impugned order was legally unsustainable as the existence of any error apparent under Section 161 had to be determined after affording the petitioner a personal hearing. The Court clarified that rejection of the rectification application without hearing contravened the principles of natural justice. Consequently, the impugned order was set aside, and the petitioner was directed to file a reply to be treated as an addendum to the show cause notice, with de novo proceedings to be conducted by the jurisdictional officer under GST, requiring the petitioner’s full cooperation.

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied