https://www.taxtmi.com/caselaws?id=361764 Rectification of a final order denying GTA exemption for transport of agricultural produce was rejected because no error apparent on the face of the record was shown. The Tribunal applied the settled test that an apparent mistake must be patent, manifest and self-evident, and cannot require reappraisal of evidence or arguments. It held that the earlier order was a detailed speaking order based on written and oral submissions, that alleged omissions did not amount to a rectifiable mistake, and that rectification cannot operate as a disguised review. The application was therefore not maintainable. en-us Tue, 15 May 2018 00:00:00 +0530 Thu, 14 Jun 2018 07:00:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361764 Rectification of a final order denying GTA exemption for transport of agricultural produce was rejected because no error apparent on the face of the record was shown. The Tribunal applied the settled test that an apparent mistake must be patent, manifest and self-evident, and cannot require reappraisal of evidence or arguments. It held that the earlier order was a detailed speaking order based on written and oral submissions, that alleged omissions did not amount to a rectifiable mistake, and that rectification cannot operate as a disguised review. The application was therefore not maintainable. Case-Laws Service Tax Tue, 15 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361764