https://www.taxtmi.com/caselaws?id=401731 Rule 60 of the A.P. VAT Rules, 2005 is confined to rectifying clerical or arithmetical mistakes apparent from the record within the prescribed period. A substantive objection that a completed assessment was unenforceable because the unit was in a Special Economic Zone could not be recast as a rectification error. Using Rule 60 for that purpose would amount to reopening or indirectly reviewing a final assessment, which is impermissible unless the statute expressly confers review power. The court therefore declined interference under Article 226 and the challenge failed. en-us Fri, 04 Dec 2020 00:00:00 +0530 Wed, 16 Dec 2020 08:25:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401731 Rule 60 of the A.P. VAT Rules, 2005 is confined to rectifying clerical or arithmetical mistakes apparent from the record within the prescribed period. A substantive objection that a completed assessment was unenforceable because the unit was in a Special Economic Zone could not be recast as a rectification error. Using Rule 60 for that purpose would amount to reopening or indirectly reviewing a final assessment, which is impermissible unless the statute expressly confers review power. The court therefore declined interference under Article 226 and the challenge failed. Case-Laws VAT and Sales Tax Fri, 04 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401731