An Order u/s 161 of DGST Act rejecting Rectification Application can’t be passed without Personal Hearing: Delhi HC

The Delhi High Court ruled that an order under Section 161 of the DGST (Delhi Goods and Services Tax) Act, rejecting a rectification application, cannot be passed without granting a personal hearing to the applicant. Section 161 provides for the rectification of errors. The court emphasized the importance of adhering to the principles of natural justice, which require that an assessee be given an opportunity to be heard before an adverse order is passed on their application.