CASE LAW
|
Authority |
One liner |
|
2025(10)LCX0011 Delhi High Court Future Consumer Limited |
Unsigned-order plea fails if DRC-07 identifies the officer; but rectification without a hearing violates Section 161. |
|
2025(07)LCX0188 Madras High Court Eminent Textiles Mills Private Limited |
Dismissing a rectification application does not attract natural justice principles under Section 161 unless adverse rectification is actually carried out. |
|
2025(06)LCX0443 Madras High Court Kaajal Agarwal |
Delay in filing appeal due to pending rectification plea is condonable when justified and accompanied by pre-deposit. |
|
2025(06)LCX0420 Madras High Court Patil Construction & Infrastructure Limited |
Appeal allowed beyond limitation to uphold justice where rectification route was mistakenly pursued. |
|
2025(04)LCX0188 Delhi High Court HVR Solar Private Limited |
Order rejecting rectification application without affording an opportunity of hearing is in gross violation of principles of natural justice. |
|
2024(11)LCX0399 Madras High Court Suriya Cement Agency |
Rejection of the Rectification Application is set aside as the order lacked reasoning and failed to provide an opportunity for a hearing |
|
2024(01)LCX0326 Calcutta High Court Sajal Kumar Das |
Rewriting and reviewing the entire decision rendered by the appellate authority is impermissible under Section 161 of the GST Act. |
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2023(03)LCX0045 Madras High Court Pinstar Automotive India Pvt. Ltd |
Substantive GST liability falls on the supplier and the protective liability upon the purchaser. |