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of <h1>Section 74B of the Delhi VAT Act: Commissioner's Power to Rectify Order Mistakes Within Four Years</h1> Section 74B of the Delhi Value Added Tax Act, 2004, allows the Commissioner to rectify any apparent mistakes in orders within four years of service. This rectification can occur on the Commissioner's initiative or upon notification by an affected party. The same rectification provisions apply to appellate and objection hearing authorities. If rectification reduces tax, penalty, or interest, a refund is issued; if it increases them, the amount is recovered. Additionally, assessments or orders under the Act may be reviewed by the responsible authority either independently or upon application, subject to prescribed rules.
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