https://www.taxtmi.com/caselaws?id=381861 The rectification power under Section 69 of the Karnataka Value Added Tax Act, 2003 is limited to correcting mistakes apparent from the record and cannot be used to reopen concluded factual findings, re-examine individual transactions, or seek review of an assessment order. A request to scrutinise each transaction afresh falls outside rectification and is not maintainable once the assessing authority has become functus officio, save for the narrow statutory exception. Earlier appellate directions relating to another assessment year were held not automatically applicable to the present proceedings. The rectification application therefore failed, and no interference with the impugned order or endorsement was warranted. en-us Thu, 10 Jan 2019 00:00:00 +0530 Fri, 21 Jun 2019 08:52:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381861 The rectification power under Section 69 of the Karnataka Value Added Tax Act, 2003 is limited to correcting mistakes apparent from the record and cannot be used to reopen concluded factual findings, re-examine individual transactions, or seek review of an assessment order. A request to scrutinise each transaction afresh falls outside rectification and is not maintainable once the assessing authority has become functus officio, save for the narrow statutory exception. Earlier appellate directions relating to another assessment year were held not automatically applicable to the present proceedings. The rectification application therefore failed, and no interference with the impugned order or endorsement was warranted. Case-Laws VAT and Sales Tax Thu, 10 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381861