https://www.taxtmi.com/caselaws?id=344689 An administrative intimation cannot restrict a rectification petition to only specified defects where an earlier HC order had permitted the assessee to raise other inspection-related defects, subject to the assessing authority examining whether they fall within the statutory scope of rectification. The later restriction wrongly construed that prior order and was therefore unsustainable. The assessing authority was directed to consider the rectification petitions on merits, including the additional defects, after giving the assessee due opportunity, while the earlier writ order was left undisturbed. en-us Wed, 17 May 2017 00:00:00 +0530 Tue, 27 Mar 2018 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344689 An administrative intimation cannot restrict a rectification petition to only specified defects where an earlier HC order had permitted the assessee to raise other inspection-related defects, subject to the assessing authority examining whether they fall within the statutory scope of rectification. The later restriction wrongly construed that prior order and was therefore unsustainable. The assessing authority was directed to consider the rectification petitions on merits, including the additional defects, after giving the assessee due opportunity, while the earlier writ order was left undisturbed. Case-Laws VAT and Sales Tax Wed, 17 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344689