https://www.taxtmi.com/caselaws?id=325978 Section 4A(3) permits the Commissioner to cancel or amend an eligibility certificate where there is misuse, legal or factual error, or breach of conditions, and that power must be read consistently with the appellate scheme under section 10(2). The Commissioner therefore is not wholly without authority to act on an eligibility certificate, but the jurisdiction is limited to patent clerical or arithmetical mistakes apparent on the record. It does not extend to disputed factual issues or debatable corrections requiring substantive reappraisal. en-us Tue, 28 Jul 2015 00:00:00 +0530 Fri, 11 Mar 2016 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325978 Section 4A(3) permits the Commissioner to cancel or amend an eligibility certificate where there is misuse, legal or factual error, or breach of conditions, and that power must be read consistently with the appellate scheme under section 10(2). The Commissioner therefore is not wholly without authority to act on an eligibility certificate, but the jurisdiction is limited to patent clerical or arithmetical mistakes apparent on the record. It does not extend to disputed factual issues or debatable corrections requiring substantive reappraisal. Case-Laws VAT and Sales Tax Tue, 28 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325978