https://www.taxtmi.com/caselaws?id=164408 Where an assessment-related rectification was completed within the statutory period, a revisional authority could set aside that order for breach of natural justice and remit the matter for fresh rectification after hearing the affected party. The expiry of the rectification period did not bar such remand, because section 37(2) supported amendment consequent upon revision and a restrictive reading would frustrate the scheme of the Act. Authorities relied on by the petitioner were distinguished as arising from different statutory settings, and the challenge to the fresh rectification direction failed. en-us Thu, 17 May 2007 00:00:00 +0530 Wed, 23 Apr 2014 16:51:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164408 Where an assessment-related rectification was completed within the statutory period, a revisional authority could set aside that order for breach of natural justice and remit the matter for fresh rectification after hearing the affected party. The expiry of the rectification period did not bar such remand, because section 37(2) supported amendment consequent upon revision and a restrictive reading would frustrate the scheme of the Act. Authorities relied on by the petitioner were distinguished as arising from different statutory settings, and the challenge to the fresh rectification direction failed. Case-Laws VAT and Sales Tax Thu, 17 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164408