https://www.taxtmi.com/caselaws?id=274787 Section 71 rectification is confined to correcting clerical, arithmetical or accidental mistakes within the prescribed time, and it cannot be used to reopen the merits of a concluded appellate order. Where rectification may increase tax liability or reduce refund, prior written notice and a reasonable opportunity of hearing are mandatory. The article explains that converting a reference application into rectification proceedings without complying with notice, hearing and limitation requirements was unsustainable, and that an order reversing an earlier set-off on that basis amounted in substance to an impermissible review. The adverse orders were quashed and the matter remitted for fresh consideration under the rectification provision in accordance with law. en-us Tue, 24 Oct 2017 00:00:00 +0530 Mon, 03 Sep 2018 12:43:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274787 Section 71 rectification is confined to correcting clerical, arithmetical or accidental mistakes within the prescribed time, and it cannot be used to reopen the merits of a concluded appellate order. Where rectification may increase tax liability or reduce refund, prior written notice and a reasonable opportunity of hearing are mandatory. The article explains that converting a reference application into rectification proceedings without complying with notice, hearing and limitation requirements was unsustainable, and that an order reversing an earlier set-off on that basis amounted in substance to an impermissible review. The adverse orders were quashed and the matter remitted for fresh consideration under the rectification provision in accordance with law. Case-Laws VAT and Sales Tax Tue, 24 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274787