Rectification for apparent mistakes cannot be refused merely because earlier appeals were withdrawn without merits decision.

Rectification under Section 69 of the Karnataka Value Added Tax Act, 2003 remains available for mistakes apparent from the record, and the bar under Section 69(3) applies only where the issue was considered and decided in appeal or revision. Withdrawal of earlier appeals, without adjudication on merits, did not by itself prevent examination of the rectification applications. As the grievance concerned non-consideration of books of account, the authority was required to decide maintainability on merits rather than reject the request solely because the appeals had been withdrawn. The rejection was therefore unsustainable and the matter was remitted for fresh consideration after hearing the petitioner, subject to partial deposit of the demand.

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Issues: Whether the rectification applications could be rejected merely because the earlier appeals were withdrawn, and whether the endorsements refusing rectification deserved to be set aside and the matter remanded for reconsideration.

Analysis: Rectification under Section 69 of the Karnataka Value Added Tax Act, 2003 is available to correct a mistake apparent from the record. The bar under Section 69(3) operates only in relation to matters that have been considered and decided in appeal or revision. Withdrawal of the appeals resulted in no adjudication on merits, and therefore did not preclude the assessing authority from examining whether the rectification request was maintainable. Since the grievance related to non-consideration of books of account, the authority was required to examine the request on merits rather than reject it solely on the ground that the appeals had been withdrawn.

Conclusion: The rejection of the rectification applications was unsustainable, and the endorsements were liable to be set aside with a direction to reconsider the matter afresh after hearing the petitioner and subject to deposit of 30% of the demand.

Final Conclusion: The proceedings were remitted to the assessing authority for reconsideration in accordance with law, with interim protection conditioned on partial deposit by the petitioner.

Ratio Decidendi: Where no issue has been considered and decided on merits in appeal or revision, withdrawal of the appeal does not bar rectification of matters otherwise amenable to correction under the rectification provision.

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