Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Rectification jurisdiction is confined to correcting mistakes apparent from the record and is comparable to the limited review standard under the Civil Procedure Code. It does not permit the Tribunal to revisit a detailed merits order, reconsider factual aspects of reassessment, or re-appreciate the controversy merely because the earlier decision is alleged to be erroneous. Where a merits order is challenged as erroneous, the appropriate course is the statutory appellate remedy rather than recall through rectification. The text states that a recall exceeding this limited jurisdiction was set aside and the original appellate order restored.
Rectification jurisdiction is confined to correcting mistakes apparent from the record and is comparable to the limited review standard under the Civil Procedure Code. It does not permit the Tribunal to revisit a detailed merits order, reconsider factual aspects of reassessment, or re-appreciate the controversy merely because the earlier decision is alleged to be erroneous. Where a merits order is challenged as erroneous, the appropriate course is the statutory appellate remedy rather than recall through rectification. The text states that a recall exceeding this limited jurisdiction was set aside and the original appellate order restored.
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