S.161 DGST Act | Personal Hearing Can Be Dispensed Only If Assessee's Rectification Application Is Allowed, Not Rejected: Delhi HC

The Delhi High Court ruled that a personal hearing under Section 161 of the DGST Act (Delhi Goods and Services Tax Act) can be dispensed with only if the assessee's rectification application is allowed, not if it is rejected. Section 161 provides for rectification of errors. The court emphasized that if the tax authorities are rejecting the rectification sought by the assessee, they must provide an opportunity for a personal hearing to ensure fairness and due process.