https://www.taxtmi.com/caselaws?id=382261 A rectification request concerning purchase details and revised returns was rejected without adequately addressing the alleged omissions, their accounting significance, or their effect under the tax framework. The Kerala HC held that, in the absence of a proper evaluation of the relevant factual and accounting implications, the matter required fresh consideration by the authority. The rejection order was set aside and the case was remitted for reconsideration, with directions to decide the request afresh within the stipulated time. en-us Fri, 21 Jun 2019 00:00:00 +0530 Sat, 08 Mar 2025 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382261 A rectification request concerning purchase details and revised returns was rejected without adequately addressing the alleged omissions, their accounting significance, or their effect under the tax framework. The Kerala HC held that, in the absence of a proper evaluation of the relevant factual and accounting implications, the matter required fresh consideration by the authority. The rejection order was set aside and the case was remitted for reconsideration, with directions to decide the request afresh within the stipulated time. Case-Laws GST Fri, 21 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382261