https://www.taxtmi.com/caselaws?id=332401 Rectification under Section 31 of the U.P. Value Added Tax Act, 2008 is limited to mistakes apparent from the record, meaning patent errors that do not require debate, investigation, or fresh adjudication. A reassessment of the applicable entry or tax rate, or a change in the assessing authority's earlier view on those questions, falls outside rectification because it effectively reopens the assessment on a disputed issue. On the stated facts, the notice sought to revisit the earlier tax treatment and was therefore beyond the scope of Section 31 and could not be sustained. en-us Tue, 16 Aug 2016 00:00:00 +0530 Fri, 16 Sep 2016 12:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332401 Rectification under Section 31 of the U.P. Value Added Tax Act, 2008 is limited to mistakes apparent from the record, meaning patent errors that do not require debate, investigation, or fresh adjudication. A reassessment of the applicable entry or tax rate, or a change in the assessing authority's earlier view on those questions, falls outside rectification because it effectively reopens the assessment on a disputed issue. On the stated facts, the notice sought to revisit the earlier tax treatment and was therefore beyond the scope of Section 31 and could not be sustained. Case-Laws VAT and Sales Tax Tue, 16 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332401