https://www.taxtmi.com/caselaws?id=159981 Rectification under section 43 of the Kerala General Sales Tax Act is confined to errors apparent on the face of the record and must be initiated within three years from the date of the order sought to be rectified. On the stated dates, the three-year period expired before the rectification notice was issued, so the notice was time-barred. The operative legal effect is that a rectification notice issued after the statutory period is illegal and liable to be quashed. en-us Wed, 23 Sep 1998 00:00:00 +0530 Fri, 06 Dec 2013 14:13:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159981 Rectification under section 43 of the Kerala General Sales Tax Act is confined to errors apparent on the face of the record and must be initiated within three years from the date of the order sought to be rectified. On the stated dates, the three-year period expired before the rectification notice was issued, so the notice was time-barred. The operative legal effect is that a rectification notice issued after the statutory period is illegal and liable to be quashed. Case-Laws VAT and Sales Tax Wed, 23 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159981