Rectification of mistake - Refusal to exercise the jurisdiction...

Rectification of mistake - Refusal to exercise the jurisdiction under Section 31 of the U.P. V.A.T. Act, 2008 - Section 31 of the U.P. V.A.T. Act, 2008, does not impose any restrictions on the Tribunal's power to rectify mistakes, and it empowers various entities to rectify mistakes apparent on the face of the record. - The High Court finds that the Tribunal erred in law by rejecting the application solely based on the absence of an ex-parte order, as no such restriction exists in Section 31 of the Act.