https://www.taxtmi.com/caselaws?id=163129 Rectification jurisdiction under section 21A(2) of the Punjab General Sales Tax Act, 1948 is confined to genuine mistakes apparent from the record and cannot be used to reopen a concluded order. Relying on an earlier Division Bench ruling construing section 21A alongside the analogous rectification power in section 35C(2) of the Central Excise Act, 1944, the Court treated the point as settled and held that the impugned rectification order could not be sustained. The rectification order was set aside and the original order restored. en-us Tue, 09 Oct 2007 00:00:00 +0530 Sun, 21 Dec 2014 22:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163129 Rectification jurisdiction under section 21A(2) of the Punjab General Sales Tax Act, 1948 is confined to genuine mistakes apparent from the record and cannot be used to reopen a concluded order. Relying on an earlier Division Bench ruling construing section 21A alongside the analogous rectification power in section 35C(2) of the Central Excise Act, 1944, the Court treated the point as settled and held that the impugned rectification order could not be sustained. The rectification order was set aside and the original order restored. Case-Laws VAT and Sales Tax Tue, 09 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163129