https://www.taxtmi.com/caselaws?id=381099 Rectification under the Kerala Value Added Tax Act requires the authority to apply its mind to the specific errors raised and, at least briefly, explain how those objections are dealt with. Orders of extreme brevity that do not address the assessee's complaints do not reflect proper consideration of the rectification request and may be set aside. The matter may then be remitted for fresh consideration in accordance with law, after giving the affected party an opportunity of hearing and to produce additional material. en-us Tue, 09 Apr 2019 00:00:00 +0530 Wed, 05 Jun 2019 07:53:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381099 Rectification under the Kerala Value Added Tax Act requires the authority to apply its mind to the specific errors raised and, at least briefly, explain how those objections are dealt with. Orders of extreme brevity that do not address the assessee's complaints do not reflect proper consideration of the rectification request and may be set aside. The matter may then be remitted for fresh consideration in accordance with law, after giving the affected party an opportunity of hearing and to produce additional material. Case-Laws VAT and Sales Tax Tue, 09 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381099