https://www.taxtmi.com/caselaws?id=362462 A request to revise a return based on audit figures must satisfy the statutory condition that the omission or mistake is detected on receipt of the audit report; a pre-audit application cannot rely on that provision. The Rules also require the revised return to be filed within two months from the last date of the relevant return period, and a request made beyond that period is time-barred. A later amendment and departmental circular introduced a limited facility for revision of technical or clerical defects, and their applicability to the request must be examined by the competent authority in the first instance. The rejection was therefore set aside for reconsideration under the amended framework. en-us Wed, 23 May 2018 00:00:00 +0530 Wed, 27 Jun 2018 08:58:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362462 A request to revise a return based on audit figures must satisfy the statutory condition that the omission or mistake is detected on receipt of the audit report; a pre-audit application cannot rely on that provision. The Rules also require the revised return to be filed within two months from the last date of the relevant return period, and a request made beyond that period is time-barred. A later amendment and departmental circular introduced a limited facility for revision of technical or clerical defects, and their applicability to the request must be examined by the competent authority in the first instance. The rejection was therefore set aside for reconsideration under the amended framework. Case-Laws VAT and Sales Tax Wed, 23 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362462