Calcutta HC Quashes GST Order Rejecting Rectification Applications even without Providing Opportunity of Hearing

The Calcutta High Court has quashed a Goods and Services Tax (GST) order that had rejected a rectification application filed by a taxpayer without providing an opportunity for a hearing. The court found this action to be a violation of natural justice, emphasizing that taxpayers have a fundamental right to be heard before any decision affecting their tax liability is finalized. The ruling mandates that tax authorities must adhere to proper procedures and provide adequate opportunities for assessees to present their case, even in rectification matters, ensuring fairness and transparency in GST administration.