https://www.taxtmi.com/caselaws?id=379105 Rectification under Section 69 of the Karnataka Value Added Tax Act, 2003 remains available for mistakes apparent from the record, and the bar under Section 69(3) applies only where the issue was considered and decided in appeal or revision. Withdrawal of earlier appeals, without adjudication on merits, did not by itself prevent examination of the rectification applications. As the grievance concerned non-consideration of books of account, the authority was required to decide maintainability on merits rather than reject the request solely because the appeals had been withdrawn. The rejection was therefore unsustainable and the matter was remitted for fresh consideration after hearing the petitioner, subject to partial deposit of the demand. en-us Thu, 04 Apr 2019 00:00:00 +0530 Sun, 28 Apr 2019 12:00:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379105 Rectification under Section 69 of the Karnataka Value Added Tax Act, 2003 remains available for mistakes apparent from the record, and the bar under Section 69(3) applies only where the issue was considered and decided in appeal or revision. Withdrawal of earlier appeals, without adjudication on merits, did not by itself prevent examination of the rectification applications. As the grievance concerned non-consideration of books of account, the authority was required to decide maintainability on merits rather than reject the request solely because the appeals had been withdrawn. The rejection was therefore unsustainable and the matter was remitted for fresh consideration after hearing the petitioner, subject to partial deposit of the demand. Case-Laws VAT and Sales Tax Thu, 04 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379105