Dismissal of Section 161 Rectification Petition Is Not Rectification, No Hearing Required Before Dismissal
Case-Laws
GST
The HC held that an order dismissing a rectification application under Section 161 of the TNGST Act, 2017, is an adverse decision but does not constitute rectification requiring adherence to natural justice principles. The third proviso to Section 161 applies only when a positive rectification is made that affects a person. If the rectification petition is dismissed w
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