ORAL ORDER

(PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)

1. By this writ petition, the petitioner has prayed for the following reliefs:

“37a) Issue writ of Certiorari or any other appropriate writ/order/direction quashing and setting aside the rectification rejection order dated 23.12.2025 passed by Respondent no. 03 (Annexure-X) and remand the matter back to the Appellate authority for fresh consideration in accordance with Section 16(5) of the CGST Act, 2017;”

2. Pursuant to the order dated 09.04.2026, we had called for the original file, which is verified by us.

3. The petitioner, which is proprietorship firm and is engaged in the business of trading of electronic and hardware products, was subjected to verification of availing of Input Tax Credit (ITC). After issuance of the show-cause notices, the respondent passed the order on 13.03.2024 and it is the case of the petitioner that without summary of the order in Form GST DRC – 07 and without complying with the requirement of Rule 142 of the Central Goods and Services Tax Rules, 2017, the same was served on 16.04.2024. The petitioner filed an appeal on 16.07.2024 challenging the Order-in-Original under section 107 of the Central Goods and Services Tax Act, 2017 before the appellate authority by raising various ground and by the order dated 12.03.2025, the appeal of the petitioner was rejected. The petitioner thereafter, filed a rectification application on 25.03.2025 seeking rectification of the Order-in-Appeal dated 12.03.2025. The same was rejected by the order dated 23.12.2025 by the Additional Commissioner, Surat (appeals).

4. Learned advocate Mr.Poddar, while placing reliance on the notification dated 08.10.2024 issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (CBIT) has submitted that as per Clause 7 of the Said notification, the principles of natural justice are required to be followed in case the rectification order adversely affect the person. It is submitted that before passing the impugned order dated 23.12.2025, no opportunity of hearing was given to the petitioner and hence, the same is required to be quashed and set aside.

5. In response to the aforesaid submissions, we had directed learned Senior Standing Counsel Mr.Shah to take instructions as to whether any hearing has been afforded to the petitioner or not before passing the impugned order dated 23.12.2025. On instructions, he has fairly submitted that the petitioner was not afforded any opportunity of hearing before passing the said order.

6. Thus, since the order dated 23.12.2025 rejecting the application of rectification of the Order-in-Appeal is passed in violation of the principles of natural justice as envisaged in the Clause 7 of the notification dated 08.10.2024 issued by the CBIT, the same is hereby quashed and set aside.

7. The matter is remanded to the appellate authority to decide the rectification application afresh keeping in mind the notification dated 08.10.2024 more particularly, provision of Clause 7 and section 16(5) of the Central Goods and Services Tax Act, 2017. Such order shall be passed within a period of 12 weeks.

8. The present writ petition stands allowed.