https://www.taxtmi.com/caselaws?id=274787 Rectification under the sales tax law is confined to clerical, arithmetical or accidental mistakes apparent from the record and cannot reopen the merits of a concluded appellate order. Converting a reference application into rectification proceedings must comply with the statutory conditions governing rectification. Where rectification may enhance tax liability or reduce a refund, prior written notice and a reasonable opportunity of hearing are required. Failure to provide that opportunity prevents affected parties from contesting maintainability and limitation. Rectification proceedings initiated beyond the prescribed period, or used to reverse a previously granted set-off, exceed the limited rectification jurisdiction and amount to an impermissible review. 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 Rectification under the sales tax law is confined to clerical, arithmetical or accidental mistakes apparent from the record and cannot reopen the merits of a concluded appellate order. Converting a reference application into rectification proceedings must comply with the statutory conditions governing rectification. Where rectification may enhance tax liability or reduce a refund, prior written notice and a reasonable opportunity of hearing are required. Failure to provide that opportunity prevents affected parties from contesting maintainability and limitation. Rectification proceedings initiated beyond the prescribed period, or used to reverse a previously granted set-off, exceed the limited rectification jurisdiction and amount to an impermissible review. Case-Laws VAT and Sales Tax Tue, 24 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274787