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Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review. 
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Issues: Whether the rectification application could be entertained on the basis of a subsequent budgetary amendment and the alleged withdrawal of the Board circular, and whether any mistake apparent on the face of the record existed in the Tribunal's earlier order.
Analysis: The amendment relied upon was made after the Tribunal had passed the original order. No contention regarding withdrawal of the circular or any corresponding amendment in the relevant provisions had been advanced during the hearing of the appeal. The absence of such a submission at the earlier stage meant that the original order could not be said to suffer from an error apparent on the face of the record. A later change in law could not be used to convert a concluded order into one containing a rectifiable mistake.
Conclusion: The rectification application was not maintainable on the ground urged and was rejected.
Final Conclusion: The Tribunal declined to revise its earlier final order because the alleged defect did not constitute an apparent mistake in the record.
Ratio Decidendi: A subsequent amendment or later administrative change, not raised at the time of the original hearing, does not amount to a mistake apparent on the face of the record for rectification purposes.