https://www.taxtmi.com/caselaws?id=157635 Rectification under section 17 is confined to an obvious error on the face of the record and cannot be used to reopen a matter requiring reconsideration on merits, so rejection of the rectification request was sustained. The Tribunal's isolated omission to repeat section 10 was treated as a clerical lapse because the order's reasoning and effect rested on the absence of a valid assessment-stage notice. A notice under section 7(1) only calls for returns and cannot substitute for the separate statutory notice required for assessment; without that notice, the assessment and resulting liability were not framed in accordance with law, and the quashing of liability was justified. en-us Tue, 21 Sep 1993 00:00:00 +0530 Tue, 08 Oct 2013 17:52:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157635 Rectification under section 17 is confined to an obvious error on the face of the record and cannot be used to reopen a matter requiring reconsideration on merits, so rejection of the rectification request was sustained. The Tribunal's isolated omission to repeat section 10 was treated as a clerical lapse because the order's reasoning and effect rested on the absence of a valid assessment-stage notice. A notice under section 7(1) only calls for returns and cannot substitute for the separate statutory notice required for assessment; without that notice, the assessment and resulting liability were not framed in accordance with law, and the quashing of liability was justified. Case-Laws VAT and Sales Tax Tue, 21 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157635