https://www.taxtmi.com/caselaws?id=348411 Rectification under section 55 of the Tamil Nadu General Sales Tax Act, 1959 is confined to correcting errors apparent on the face of the record and cannot be used to review debatable issues, but the authority must still consider the applicability of the relied-on notification and give reasons. A bare, non-speaking rejection was treated as arbitrary and irrational, so the order was set aside. The matter was remanded for fresh consideration after granting the petitioner an opportunity of personal hearing and deciding the rectification request by a reasoned order in accordance with law. en-us Mon, 21 Aug 2017 00:00:00 +0530 Fri, 22 Sep 2017 06:45:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348411 Rectification under section 55 of the Tamil Nadu General Sales Tax Act, 1959 is confined to correcting errors apparent on the face of the record and cannot be used to review debatable issues, but the authority must still consider the applicability of the relied-on notification and give reasons. A bare, non-speaking rejection was treated as arbitrary and irrational, so the order was set aside. The matter was remanded for fresh consideration after granting the petitioner an opportunity of personal hearing and deciding the rectification request by a reasoned order in accordance with law. Case-Laws VAT and Sales Tax Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348411