https://www.taxtmi.com/caselaws?id=200137 Rectification under Section 21-A of the Punjab General Sales Tax Act is confined to mistakes apparent from the record, meaning patent and obvious errors that can be corrected without extended reasoning. A debatable question of law, including whether an amendment is clarificatory and retrospective, does not fall within that narrow jurisdiction. Even if an earlier view on the amendment's effect may be legally wrong, it is not a rectifiable mistake if it requires interpretation or admits two possible views. The rectification application was therefore not maintainable, the Tribunal lacked jurisdiction to revise its earlier order, and the original order was restored. en-us Mon, 19 Dec 2016 00:00:00 +0530 Thu, 22 Mar 2018 08:19:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200137 Rectification under Section 21-A of the Punjab General Sales Tax Act is confined to mistakes apparent from the record, meaning patent and obvious errors that can be corrected without extended reasoning. A debatable question of law, including whether an amendment is clarificatory and retrospective, does not fall within that narrow jurisdiction. Even if an earlier view on the amendment's effect may be legally wrong, it is not a rectifiable mistake if it requires interpretation or admits two possible views. The rectification application was therefore not maintainable, the Tribunal lacked jurisdiction to revise its earlier order, and the original order was restored. Case-Laws VAT and Sales Tax Mon, 19 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200137