https://www.taxtmi.com/caselaws?id=326807 A completed reassessment cannot be reopened through rectification where the alleged error goes to the merits of the assessment and not to a clerical or apparent mistake. The assessing authority had already considered the department's relied-upon judgment and allowed input tax credit on the facts before it; a later rectification notice seeking to withdraw that credit and revisit the concluded order exceeded rectification powers. The proper course, if the order was considered erroneous and prejudicial to revenue, lay before the revisional authority. The rectification notice was therefore without jurisdiction and was quashed. en-us Mon, 08 Feb 2016 00:00:00 +0530 Thu, 07 Apr 2016 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326807 A completed reassessment cannot be reopened through rectification where the alleged error goes to the merits of the assessment and not to a clerical or apparent mistake. The assessing authority had already considered the department's relied-upon judgment and allowed input tax credit on the facts before it; a later rectification notice seeking to withdraw that credit and revisit the concluded order exceeded rectification powers. The proper course, if the order was considered erroneous and prejudicial to revenue, lay before the revisional authority. The rectification notice was therefore without jurisdiction and was quashed. Case-Laws VAT and Sales Tax Mon, 08 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326807