HVR SOLAR PRIVATE LIMITED

Vs.

SALES TAX OFFICER CLASS II AVATO WARD 67 & ANR.

W. P. (C) 4506/2025 & CM APPL. 20845/2025

HIGH COURT: Delhi

Dated: – 08.04.2025

Citation: 2025 Taxo.online 463

 

Court set aside rectification order as personal hearing not afforded to petitioner

Demand – Wrong availment of ITC – Rejection of rectification application – Violation of principles of natural justice – Petitioner filed rectification application claiming errors in calculation specifically regarding an amount of ITC never claimed – Petitioner request personal hearing if authorities not satisfied with submissions – Authorities rejected rectification application stating no error apparent on face of record – Petitioner submits no hearing afforded during rectification process same contrary to provisions of Section 161 of DGST Act which mandates adherence to principles of natural justice when rectification adversely affects any person

Held: Writ petition disposed – Court found petitioner should have been given opportunity for hearing as rectification could adversely affect their rights – Rejection order set aside.

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