https://www.taxtmi.com/caselaws?id=344141 A rectification claim cannot be rejected merely because the claimant was not a party to the earlier decision if the later claim falls within that ruling's scope on the same statutory issue. The authority must examine whether the benefit of the earlier judgment applies on the facts and decide the application afresh by applying that precedent on merits. Rejection solely on party-status grounds was unsustainable, and the matter had to be reconsidered with an opportunity of hearing. en-us Mon, 05 Jun 2017 00:00:00 +0530 Wed, 28 Mar 2018 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344141 A rectification claim cannot be rejected merely because the claimant was not a party to the earlier decision if the later claim falls within that ruling's scope on the same statutory issue. The authority must examine whether the benefit of the earlier judgment applies on the facts and decide the application afresh by applying that precedent on merits. Rejection solely on party-status grounds was unsustainable, and the matter had to be reconsidered with an opportunity of hearing. Case-Laws VAT and Sales Tax Mon, 05 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344141