Tax Credit Rectification Requires Fair Hearing: Administrative Order Invalidated Due to Lack of Personal Opportunity to Present Case
Case-Laws
GST
HC ruled on input tax credit rectification under Section 161 of Delhi GST Act, finding procedural irregularities in the administrative order. The court held that when rectification potentially adversely impacts the applicant's rights, principles of natural justice mandate providing personal hearing. Since the petitioner was not afforded an op
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