https://www.taxtmi.com/caselaws?id=339456 Rectification was found warranted where the record disclosed an apparent error, including omission to account for TDS and disputed adjustments affecting input tax credit, SEZ-related turnover and exemption claims. The rejection of rectification on the footing that no error apparent existed was held unsustainable because material bearing on the assessment remained to be examined. The assessment and the rectification order were set aside, and the matter was remitted for fresh consideration after hearing the assessee and considering the supporting documents, through a speaking order. en-us Mon, 13 Feb 2017 00:00:00 +0530 Sat, 25 Feb 2017 21:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339456 Rectification was found warranted where the record disclosed an apparent error, including omission to account for TDS and disputed adjustments affecting input tax credit, SEZ-related turnover and exemption claims. The rejection of rectification on the footing that no error apparent existed was held unsustainable because material bearing on the assessment remained to be examined. The assessment and the rectification order were set aside, and the matter was remitted for fresh consideration after hearing the assessee and considering the supporting documents, through a speaking order. Case-Laws VAT and Sales Tax Mon, 13 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339456