https://www.taxtmi.com/caselaws?id=260009 A refund could not be directed while the assessment order and the order rejecting rectification had attained finality, because refund would arise only after the assessment was lawfully altered through rectification under Section 33. The refund direction was therefore unsustainable. A timely rectification application, however, had to be examined on merits, and delay in disposal could not defeat consideration of that application. The assessing authority was required to decide whether rectification was permissible under Section 33 after giving the respondent an opportunity of hearing. The refund direction was set aside, while the rectification claim was kept alive for fresh consideration. en-us Thu, 16 Apr 2015 00:00:00 +0530 Thu, 28 May 2015 06:36:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260009 A refund could not be directed while the assessment order and the order rejecting rectification had attained finality, because refund would arise only after the assessment was lawfully altered through rectification under Section 33. The refund direction was therefore unsustainable. A timely rectification application, however, had to be examined on merits, and delay in disposal could not defeat consideration of that application. The assessing authority was required to decide whether rectification was permissible under Section 33 after giving the respondent an opportunity of hearing. The refund direction was set aside, while the rectification claim was kept alive for fresh consideration. Case-Laws VAT and Sales Tax Thu, 16 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260009