Natural Justice u/s 161 TNGST applies only when Rectification is Made, not when Refused: Madras HC

The Madras High Court has clarified that "natural justice under TNGST applies only when rectification is made, not when refused." This means that the principle of natural justice, requiring a fair hearing, applies when an order is being passed or rectified by the authorities. However, if a request for rectification itself is refused (and not acted upon to rectify), the principles of natural justice are observed if the refusal is reasoned and procedurally correct. This distinction clarifies the application of natural justice principles in the context of rectification orders under the Tamil Nadu Goods and Services Tax Act.