https://www.taxtmi.com/caselaws?id=165007 Under rule 60 of the Andhra Pradesh Value Added Tax Rules, 2005, notice and a reasonable opportunity of hearing are required only where rectification of a clerical or arithmetical mistake will enhance tax liability or penalty. The court held that natural justice cannot be read into every rectification application irrespective of the statutory text, and that the rule's express hearing requirement is confined to enhancement cases. It also noted that debatable matters and review-like exercises fall outside rectification. Accordingly, a hearing was not mandatory for the proposed rectification, and the refusal to entertain the application was upheld. en-us Tue, 07 Sep 2010 00:00:00 +0530 Thu, 25 Sep 2014 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165007 Under rule 60 of the Andhra Pradesh Value Added Tax Rules, 2005, notice and a reasonable opportunity of hearing are required only where rectification of a clerical or arithmetical mistake will enhance tax liability or penalty. The court held that natural justice cannot be read into every rectification application irrespective of the statutory text, and that the rule's express hearing requirement is confined to enhancement cases. It also noted that debatable matters and review-like exercises fall outside rectification. Accordingly, a hearing was not mandatory for the proposed rectification, and the refusal to entertain the application was upheld. Case-Laws VAT and Sales Tax Tue, 07 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165007