https://www.taxtmi.com/caselaws?id=357567 A rectification request rejected by a non-speaking order must be reconsidered by the assessing authority through a reasoned decision on whether an error apparent on the face of the record exists. The writ court was right in setting aside the rejection, directing personal hearing, and remanding the matter for fresh consideration where the assessment and rectification orders were interlinked. In appeal, no ground was shown to interfere with that course, and the remand was upheld. The matter therefore remained open before the assessing authority for a fresh decision on the rectification application. en-us Fri, 22 Sep 2017 00:00:00 +0530 Mon, 26 Mar 2018 08:35:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357567 A rectification request rejected by a non-speaking order must be reconsidered by the assessing authority through a reasoned decision on whether an error apparent on the face of the record exists. The writ court was right in setting aside the rejection, directing personal hearing, and remanding the matter for fresh consideration where the assessment and rectification orders were interlinked. In appeal, no ground was shown to interfere with that course, and the remand was upheld. The matter therefore remained open before the assessing authority for a fresh decision on the rectification application. Case-Laws VAT and Sales Tax Fri, 22 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357567