GST Rectification Order must be Passed by Same Authority that passed Original Order: Delhi HC

The Delhi High Court has ruled that a rectification order under GST must be passed by the same authority that issued the original order. The court's decision is aimed at ensuring procedural fairness and adherence to the principles of natural justice. The ruling clarifies that an authority that has no jurisdiction to pass an order cannot also have the power to rectify it. This judgment provides a significant victory for the taxpayer and reinforces the principle that a taxpayer cannot be penalized for a mere technicality. The court’s decision also helps to simplify the tax process for taxpayers.