https://www.taxtmi.com/caselaws?id=249892 Section 74 rectification under the Tripura Value Added Tax Act is confined to correcting an error apparent on the record and cannot be used to reopen the matter on fresh material. That limitation applies only where the assessee has had a fair chance to present its case. Here, the assessee was not given a reasonable opportunity to produce the permits, as a large number were demanded within a short time after a claimed fire loss, and the documents were capable of departmental verification. The rectification orders were therefore set aside and the matter remitted for reconsideration after verification of the permits produced; no tax or penalty was to be levied on permits found genuine. en-us Wed, 18 Dec 2013 00:00:00 +0530 Sun, 27 Jul 2014 10:22:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249892 Section 74 rectification under the Tripura Value Added Tax Act is confined to correcting an error apparent on the record and cannot be used to reopen the matter on fresh material. That limitation applies only where the assessee has had a fair chance to present its case. Here, the assessee was not given a reasonable opportunity to produce the permits, as a large number were demanded within a short time after a claimed fire loss, and the documents were capable of departmental verification. The rectification orders were therefore set aside and the matter remitted for reconsideration after verification of the permits produced; no tax or penalty was to be levied on permits found genuine. Case-Laws VAT and Sales Tax Wed, 18 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249892