Summary
- The Bombay High Court has quashed a rectification order under Section 161 of the CGST Act, ruling it was issued without granting a personal hearing to the petitioner, Taiyo Nippon Sanso India Pvt. Ltd.
- The court noted that the order failed to consider objections regarding overlapping proceedings by Central and State GST authorities for the same period.
- This decision mandates a fresh adjudication, requiring the authority to provide notice and a reasoned order after a personal hearing within three months.
- The ruling underscores the importance of natural justice in rectification proceedings, potentially influencing similar cases across jurisdictions.
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