https://www.taxtmi.com/caselaws?id=383904 A rectification application under Section 66 of the Kerala Value Added Tax Act was rejected by a non-speaking order, raising the issue whether the authority had properly exercised its power to examine an apparent error on the record. The court held that such jurisdiction must be applied with a reasoned consideration of the alleged mistake, and that a bare rejection without proper examination is not sustainable in judicial review. The rejection was therefore set aside and the matter remitted for fresh disposal in accordance with law, with a direction to reconsider the application within the time fixed. en-us Mon, 15 Jul 2019 00:00:00 +0530 Thu, 01 Aug 2019 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383904 A rectification application under Section 66 of the Kerala Value Added Tax Act was rejected by a non-speaking order, raising the issue whether the authority had properly exercised its power to examine an apparent error on the record. The court held that such jurisdiction must be applied with a reasoned consideration of the alleged mistake, and that a bare rejection without proper examination is not sustainable in judicial review. The rejection was therefore set aside and the matter remitted for fresh disposal in accordance with law, with a direction to reconsider the application within the time fixed. Case-Laws VAT and Sales Tax Mon, 15 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383904