https://www.taxtmi.com/caselaws?id=149900 Rectification of an arithmetical error that increases tax liability under section 43 of the Kerala General Sales Tax Act requires notice and a reasonable opportunity of hearing, because the proviso applies once enhancement results. The article also notes that recovery proceedings based on an unchallenged rectification order are not without authority of law merely because the order may be vulnerable to challenge. Delay and laches further weighed against writ interference. On that reasoning, the rectification order was treated as defective for want of notice, but the recovery action was not quashed and the writ petition failed. en-us Wed, 24 Feb 1971 00:00:00 +0530 Mon, 06 May 2013 10:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149900 Rectification of an arithmetical error that increases tax liability under section 43 of the Kerala General Sales Tax Act requires notice and a reasonable opportunity of hearing, because the proviso applies once enhancement results. The article also notes that recovery proceedings based on an unchallenged rectification order are not without authority of law merely because the order may be vulnerable to challenge. Delay and laches further weighed against writ interference. On that reasoning, the rectification order was treated as defective for want of notice, but the recovery action was not quashed and the writ petition failed. Case-Laws VAT and Sales Tax Wed, 24 Feb 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149900