https://www.taxtmi.com/caselaws?id=381181 A collateral request for rectification and acceptance of statutory declaration forms under the Karnataka Sales Tax Act could not be entertained while revision proceedings on the assessment were already pending. The Court treated the delayed representation as an attempt to secure parallel consideration of the same dispute and found that it did not clearly fall within the limited scope of rectification of an apparent mistake. The writ challenge to the endorsement rejecting such consideration therefore failed, and the issue was left to be worked out in the pending revision petitions. en-us Thu, 04 Apr 2019 00:00:00 +0530 Thu, 06 Jun 2019 10:06:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381181 A collateral request for rectification and acceptance of statutory declaration forms under the Karnataka Sales Tax Act could not be entertained while revision proceedings on the assessment were already pending. The Court treated the delayed representation as an attempt to secure parallel consideration of the same dispute and found that it did not clearly fall within the limited scope of rectification of an apparent mistake. The writ challenge to the endorsement rejecting such consideration therefore failed, and the issue was left to be worked out in the pending revision petitions. Case-Laws VAT and Sales Tax Thu, 04 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381181