GST Rectification Application Rejected Stating ‘No errors apparent on the face of the record’:...

The Madras High Court has set aside an order from the GST department that had rejected a taxpayer's rectification application. The department had dismissed the application with a cryptic note stating that there were "no errors apparent on the face of the record." The High Court, however, found that the rejection order itself was unreasoned and did not address the specific points raised by the petitioner in their rectification request. The court held that the authority has a duty to provide a reasoned basis for its decision. By simply stating that there are no errors without any further analysis, the department had failed to apply its mind. The court quashed the rejection and directed the authority to reconsider the rectification application on its merits and pass a speaking order, thereby upholding the taxpayer's right to a fair and reasoned decision.