https://www.taxtmi.com/caselaws?id=346143 Rectification under Section 55 of the Tamil Nadu General Sales Tax Act, 1959 is confined to patent, obvious mistakes apparent from the record and cannot be used to revisit debatable legal questions or jurisdictional objections. A notice issued on the theory that the reassessment, made after acceptance of belated C forms pursuant to appellate directions, was itself invalid depended on examining the legal effect of the appellate order and the permissibility of accepting the forms on sufficient cause. That issue was not amenable to rectification, so invocation of Section 55 was without jurisdiction and the notice was set aside. en-us Mon, 17 Jul 2017 00:00:00 +0530 Sat, 05 Aug 2017 07:30:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346143 Rectification under Section 55 of the Tamil Nadu General Sales Tax Act, 1959 is confined to patent, obvious mistakes apparent from the record and cannot be used to revisit debatable legal questions or jurisdictional objections. A notice issued on the theory that the reassessment, made after acceptance of belated C forms pursuant to appellate directions, was itself invalid depended on examining the legal effect of the appellate order and the permissibility of accepting the forms on sufficient cause. That issue was not amenable to rectification, so invocation of Section 55 was without jurisdiction and the notice was set aside. Case-Laws VAT and Sales Tax Mon, 17 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346143