https://www.taxtmi.com/caselaws?id=274787 The Court found that the Board of Revenue's conversion of reference applications into rectification applications without proper notice and subsequent reversal of the earlier decision were impermissible under Section 71 of the Chhattisgarh Commercial Tax Act, 1994. The impugned order was set aside, and the matter was remitted to the Commercial Tax Tribunal for expedited consideration, emphasizing the importance of due process and preventing prejudice from procedural irregularities. The writ petitions were allowed, and no costs were imposed on the petitioners. 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 The Court found that the Board of Revenue's conversion of reference applications into rectification applications without proper notice and subsequent reversal of the earlier decision were impermissible under Section 71 of the Chhattisgarh Commercial Tax Act, 1994. The impugned order was set aside, and the matter was remitted to the Commercial Tax Tribunal for expedited consideration, emphasizing the importance of due process and preventing prejudice from procedural irregularities. The writ petitions were allowed, and no costs were imposed on the petitioners. Case-Laws VAT and Sales Tax Tue, 24 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274787