https://www.taxtmi.com/caselaws?id=189748 A rectification application under Section 54(1) of the M.P. VAT Act, when made by the dealer, must be decided consistently with natural justice, because the statutory scheme contemplates notice in the prescribed form and an adverse decision should not be made without hearing the affected party. The provision is confined to correction of clerical, arithmetical or similar errors, but the decision-maker must still give the dealer an opportunity to be heard before rejecting the request. The rejection of such an application without notice and hearing is therefore unsustainable and liable to be set aside. en-us Thu, 31 Mar 2016 00:00:00 +0530 Wed, 18 Jan 2017 21:00:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189748 A rectification application under Section 54(1) of the M.P. VAT Act, when made by the dealer, must be decided consistently with natural justice, because the statutory scheme contemplates notice in the prescribed form and an adverse decision should not be made without hearing the affected party. The provision is confined to correction of clerical, arithmetical or similar errors, but the decision-maker must still give the dealer an opportunity to be heard before rejecting the request. The rejection of such an application without notice and hearing is therefore unsustainable and liable to be set aside. Case-Laws VAT and Sales Tax Thu, 31 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189748