https://www.taxtmi.com/caselaws?id=150600 Rectification increasing tax liability under the U.P. Sales Tax Act requires prior notice and a reasonable hearing, even where the correction concerns a recognition certificate before final assessment. However, writ relief is unavailable merely to preserve an incorrect legal position. A recognition certificate under rule 25-A takes effect only from its date of issue, not from the application date, because the statutory concession applies only to dealers holding an effective certificate. Rule 25-A(5) does not violate article 14, as the prescribed procedure contains safeguards against arbitrary discrimination. The correction restoring the position mandated by the Act and Rules therefore warranted no interference. en-us Fri, 19 May 1972 00:00:00 +0530 Mon, 20 May 2013 12:42:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150600 Rectification increasing tax liability under the U.P. Sales Tax Act requires prior notice and a reasonable hearing, even where the correction concerns a recognition certificate before final assessment. However, writ relief is unavailable merely to preserve an incorrect legal position. A recognition certificate under rule 25-A takes effect only from its date of issue, not from the application date, because the statutory concession applies only to dealers holding an effective certificate. Rule 25-A(5) does not violate article 14, as the prescribed procedure contains safeguards against arbitrary discrimination. The correction restoring the position mandated by the Act and Rules therefore warranted no interference. Case-Laws VAT and Sales Tax Fri, 19 May 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150600