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![An Order u/s 161 of DGST Act rejecting Rectification Application cant be passed without Personal Hearing: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Delhi-HC-DGST-Act-Rectification-Application-TAXSCAN-.jpg "An Order u/s 161 of DGST Act rejecting Rectification Application cant be passed without Personal Hearing: Delhi HC [Read Order]")
An Order u/s 161 of DGST Act rejecting Rectification Application can't be passed without Personal Hearing: Delhi HC [Read Order]
The Delhi High Court has ruled that, in accordance with proviso 3 to Section 161 of the Delhi Goods and Service Tax Act, 2017, an assessee cannot be...
![Gujarat HC directs matter back to GST Authority to cross-examine witnesses whose statements have been recorded but not relied upon [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/Gujarat-High-Court-GST-Authority-Cross-Examine-Witnesses-Taxscan.jpg "Gujarat HC directs matter back to GST Authority to cross-examine witnesses whose statements have been recorded but not relied upon [Read Order]")
![Service Tax Demand cannot be based on TDS / 26AS Statement: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Service-Tax-Demand-TDS-CESTAT-Taxscan.jpg "Service Tax Demand cannot be based on TDS / 26AS Statement: CESTAT [Read Order]")