https://www.taxtmi.com/caselaws?id=189737 Section 37 rectification is confined to correcting a mistake apparent from the record and does not permit review, reopening of a final compounding order, or reappreciation of evidence. New pleas such as exemption of stock and alleged duress at the time of survey, raised after finality had attached, require fresh examination of facts and law and therefore fall outside the rectification power. A claim of pressure made after inordinate delay, without reliable supporting material, cannot invalidate a concluded compounding order through section 37. en-us Mon, 29 Jun 2015 00:00:00 +0530 Wed, 18 Jan 2017 21:00:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189737 Section 37 rectification is confined to correcting a mistake apparent from the record and does not permit review, reopening of a final compounding order, or reappreciation of evidence. New pleas such as exemption of stock and alleged duress at the time of survey, raised after finality had attached, require fresh examination of facts and law and therefore fall outside the rectification power. A claim of pressure made after inordinate delay, without reliable supporting material, cannot invalidate a concluded compounding order through section 37. Case-Laws VAT and Sales Tax Mon, 29 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189737