https://www.taxtmi.com/caselaws?id=298387 Where a rectification request alleges a mistake apparent from the record in a reassessment order, the authority must consider it on merits under the rectification provision. Since the challenge to reassessment on limitation had been given up and the earlier order had addressed only limitation, the impugned endorsement could not ignore the assessee's request to examine the tax, interest and penalty demand. The refusal to entertain rectification was unsustainable, the endorsement was set aside, and the matter was remanded for fresh consideration in accordance with law. en-us Fri, 04 Dec 2020 00:00:00 +0530 Fri, 29 Oct 2021 04:26:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298387 Where a rectification request alleges a mistake apparent from the record in a reassessment order, the authority must consider it on merits under the rectification provision. Since the challenge to reassessment on limitation had been given up and the earlier order had addressed only limitation, the impugned endorsement could not ignore the assessee's request to examine the tax, interest and penalty demand. The refusal to entertain rectification was unsustainable, the endorsement was set aside, and the matter was remanded for fresh consideration in accordance with law. Case-Laws VAT and Sales Tax Fri, 04 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298387