https://www.taxtmi.com/caselaws?id=345992 The Madras High Court held that errors rectifiable under Section 55 of the TNGST Act must be obvious and self-evident, not requiring extensive debate. In a case where the assessing authority re-examined the matter instead of focusing on the apparent error, the court set aside the order and remanded it for fresh consideration, emphasizing adherence to legal principles. The court allowed the writ petition, directing the authority to reconsider the rectification application within the scope of Section 55 without exceeding its powers. en-us Wed, 19 Jul 2017 00:00:00 +0530 Wed, 02 Aug 2017 08:38:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345992 The Madras High Court held that errors rectifiable under Section 55 of the TNGST Act must be obvious and self-evident, not requiring extensive debate. In a case where the assessing authority re-examined the matter instead of focusing on the apparent error, the court set aside the order and remanded it for fresh consideration, emphasizing adherence to legal principles. The court allowed the writ petition, directing the authority to reconsider the rectification application within the scope of Section 55 without exceeding its powers. Case-Laws VAT and Sales Tax Wed, 19 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345992