https://www.taxtmi.com/caselaws?id=159103 Rectification under section 25-A of the Karnataka Sales Tax Act, 1957 is limited to an obvious mistake apparent from the record and cannot be used to reopen a completed assessment, substitute a different view on the same facts, or revise an earlier decision by a change of opinion. The assessing authority must exercise this quasi-judicial power independently and cannot act under a later circular as though it were a retrospective amendment. A subsequent circular cannot justify disturbing completed assessments or withdrawing composition benefit where eligibility had already been accepted. On that reasoning, notices issued to amend the assessments were held to be without jurisdiction and invalid. en-us Thu, 30 May 1996 00:00:00 +0530 Fri, 15 Nov 2013 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159103 Rectification under section 25-A of the Karnataka Sales Tax Act, 1957 is limited to an obvious mistake apparent from the record and cannot be used to reopen a completed assessment, substitute a different view on the same facts, or revise an earlier decision by a change of opinion. The assessing authority must exercise this quasi-judicial power independently and cannot act under a later circular as though it were a retrospective amendment. A subsequent circular cannot justify disturbing completed assessments or withdrawing composition benefit where eligibility had already been accepted. On that reasoning, notices issued to amend the assessments were held to be without jurisdiction and invalid. Case-Laws VAT and Sales Tax Thu, 30 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159103