https://www.taxtmi.com/caselaws?id=346143 The Court held that the notice issued under Section 55 of the TNGST Act lacked jurisdiction as the alleged error was not apparent on the face of the record. Rectification under Section 55 is limited to clerical and arithmetical errors, not requiring detailed investigation. The Department was directed to explore alternative statutory provisions for addressing revenue concerns from revised assessment orders. 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 The Court held that the notice issued under Section 55 of the TNGST Act lacked jurisdiction as the alleged error was not apparent on the face of the record. Rectification under Section 55 is limited to clerical and arithmetical errors, not requiring detailed investigation. The Department was directed to explore alternative statutory provisions for addressing revenue concerns from revised assessment orders. Case-Laws VAT and Sales Tax Mon, 17 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346143