Lawgics – Judgment No. 177

Synopsis: Under Section 161 of the CGST Act, 2017, if rectification adversely affects any person, the affected party is required to be provided an opportunity of hearing.

Since the original order adversely affected the petitioner, thus, the third proviso to Section 161 came into picture, and the petitioner should have been given a hearing.

Author and Advocate Ms. Nidhi Aggarwal is presenting GST case law/judgment in simplified manner under the title “Lawgics”. The judgment /case law is interpreted in simplified manner with a vision to spread knowledge of complex GST law amongst the taxpayers, tax professionals, students and knowledge seeker.