M/s MARK AGENCIES v. DEPARTMENT OF TRADE AND TAXES & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
M/s MARK AGENCIES
v.
DEPARTMENT OF TRADE AND TAXES & ANR.
W.P.(C) 9700/2025 & CM APPL. 40678/2025 dated 11.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 16 & 161
Decision : In favour of assessee
Rectification application under Section 161 DGST Act – Rejection without hearing – Precedent in HVR Solar Private Limited(2025 Taxo.online 463) held principles of natural justice mandatory when rectification adversely affects person – Held: Writ petition disposed – Order set aside – Rectification application shall be adjudicated afresh after giving hearing – personal hearing notice shall be communicated on e-mail address and mobile number.
Represented By:
Counsel for the Petitioner: Jayant Kumar & Hemlata Rawat, Advs.
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member