https://www.taxtmi.com/caselaws?id=149900 Section 43 rectification that enhances tax liability requires prior notice and a reasonable opportunity of hearing, even where the correction concerns an apparent arithmetical error. Absence of notice renders the rectification vulnerable to being set aside. However, recovery founded on an unchallenged rectification order is not without legal authority merely because that order may be defective or open to challenge. Delay and laches may also preclude writ relief. The writ petition failed, and recovery action was not quashed while the rectification order remained operative. 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 Section 43 rectification that enhances tax liability requires prior notice and a reasonable opportunity of hearing, even where the correction concerns an apparent arithmetical error. Absence of notice renders the rectification vulnerable to being set aside. However, recovery founded on an unchallenged rectification order is not without legal authority merely because that order may be defective or open to challenge. Delay and laches may also preclude writ relief. The writ petition failed, and recovery action was not quashed while the rectification order remained operative. Case-Laws VAT and Sales Tax Wed, 24 Feb 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149900