HC, Personal Hearing must for adverse GST rectification: Case of HVR Solar Private Limited vs Sales Tax Officer, HC Delhi Judgement Dated 8th April 2025. The application for rectification was rejected without providing an opportunity for a personal hearing, which the Petitioner argued was contrary to the principles of natural justice as articulated in the DGST Act. The court emphasized that the third proviso of Section 161 mandates a hearing when rectification adversely impacts a party. Due to the lack of a hearing, the court set aside the rectification order, mandated that the Petitioner be afforded a hearing on the rectification application, and allowed for appropriate orders to be passed in accordance with the law. (HC Delhi Judgement Dated 08/04/2025)