https://www.taxtmi.com/caselaws?id=389961 Rectification under Section 69(1) of the Karnataka Value Added Tax Act, 2003 is limited to mistakes apparent from the record and cannot be used to resolve disputed factual issues or errors needing appellate scrutiny. An alleged error in a Chartered Accountant's certificate used for VAT Form 240 was treated as requiring factual adjudication, not as an obvious record-based mistake. Because an efficacious statutory appeal was available and the assessment order was not challenged, writ relief was declined and the petitioner was directed to pursue the appellate remedy. en-us Tue, 03 Dec 2019 00:00:00 +0530 Mon, 07 Sep 2020 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389961 Rectification under Section 69(1) of the Karnataka Value Added Tax Act, 2003 is limited to mistakes apparent from the record and cannot be used to resolve disputed factual issues or errors needing appellate scrutiny. An alleged error in a Chartered Accountant's certificate used for VAT Form 240 was treated as requiring factual adjudication, not as an obvious record-based mistake. Because an efficacious statutory appeal was available and the assessment order was not challenged, writ relief was declined and the petitioner was directed to pursue the appellate remedy. Case-Laws VAT and Sales Tax Tue, 03 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389961