Is PH mandated for ROM application

Madurai Bench of Honble Madras High Court on according a Personal Hearing in terms of Principles of Natual justice to an ROM appication. Personal hearing adhering to Principles of Natural justice is to be accorded only in the event of an adverse ruling in terms of a Rectification of Mistakes Petition filed under Section 161 of the GST Act. When the rectification application is dismissed as such without there being anything more, the original order stands as such. In that event, there is no rectification at all. When there is no rectification, there is no question of invoking the principles of natural justice. Do read the snapshot by J the App by JustIDT and share your thoughts as well.