https://www.taxtmi.com/caselaws?id=410153 Rectification under the Kerala Value Added Tax Act cannot be disturbed unless a mistake apparent from the record is shown; where the complaints about excess input tax credit and escaped turnover require scrutiny of invoices, supplier filing status, and turnover figures, they fall outside rectification. The High Court also declined writ interference because the dispute turned on factual adjudication that should be pursued through the statutory appellate remedy. The court treated the existence of an efficacious appeal as a reason to refuse writ relief, leaving the assessee to seek redress in appeal. en-us Wed, 07 Jul 2021 00:00:00 +0530 Mon, 26 Jul 2021 09:14:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410153 Rectification under the Kerala Value Added Tax Act cannot be disturbed unless a mistake apparent from the record is shown; where the complaints about excess input tax credit and escaped turnover require scrutiny of invoices, supplier filing status, and turnover figures, they fall outside rectification. The High Court also declined writ interference because the dispute turned on factual adjudication that should be pursued through the statutory appellate remedy. The court treated the existence of an efficacious appeal as a reason to refuse writ relief, leaving the assessee to seek redress in appeal. Case-Laws VAT and Sales Tax Wed, 07 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410153