https://www.taxtmi.com/caselaws?id=348289 Rectification under Section 55 of the Tamil Nadu General Sales Tax Act, 1959 is limited to errors apparent on the face of the record and cannot be used to revisit debatable questions. The authority had to examine, by a reasoned order, whether the notification relied on by the assessee applied to its case. A bare rejection of the rectification petition, without reasons and despite an earlier direction to decide it in accordance with law, was treated as arbitrary, irrational, and contrary to Article 14 of the Constitution. The rejection was set aside and the matter remanded for fresh consideration after personal hearing. en-us Mon, 21 Aug 2017 00:00:00 +0530 Wed, 20 Sep 2017 07:35:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348289 Rectification under Section 55 of the Tamil Nadu General Sales Tax Act, 1959 is limited to errors apparent on the face of the record and cannot be used to revisit debatable questions. The authority had to examine, by a reasoned order, whether the notification relied on by the assessee applied to its case. A bare rejection of the rectification petition, without reasons and despite an earlier direction to decide it in accordance with law, was treated as arbitrary, irrational, and contrary to Article 14 of the Constitution. The rejection was set aside and the matter remanded for fresh consideration after personal hearing. Case-Laws VAT and Sales Tax Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348289