{"id":72044,"date":"2025-07-16T08:17:22","date_gmt":"2025-07-16T02:47:22","guid":{"rendered":""},"modified":"2025-07-16T08:17:22","modified_gmt":"2025-07-16T02:47:22","slug":"dismissal-of-section-161-rectification-petition-is-not-rectification-no-hearing-required-before-dismissal","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72044","title":{"rendered":"Dismissal of Section 161 Rectification Petition Is Not Rectification, No Hearing Required Before Dismissal"},"content":{"rendered":"<p>Dismissal of Section 161 Rectification Petition Is Not Rectification, No Hearing Required Before Dismissal<br \/>Case-Laws<br \/>GST<br \/>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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=90558\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dismissal of Section 161 Rectification Petition Is Not Rectification, No Hearing Required Before DismissalCase-LawsGSTThe HC held that an order dismissing a rectification application under Section 161 of the TNGST Act, 2017, is an adverse decision but doe<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72044","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72044","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72044"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72044\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72044"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72044"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72044"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}