https://www.taxtmi.com/caselaws?id=419891 Rectification under section 66 of the Kerala Value Added Tax Act is confined to self-evident errors apparent on the face of the record and does not extend to debatable questions, reassessment of facts, or a disguised rehearing on the merits. A rectification order will not attract Article 226 interference where the authority has addressed the grounds raised and no clear jurisdictional or procedural error is shown. Natural justice concerns arise only where the statute requires a hearing, such as when rectification may enhance assessment or penalty; on the facts stated, no hearing was sought in the rectification application. The availability of an alternative statutory remedy further weighs against writ intervention. en-us Thu, 03 Mar 2022 00:00:00 +0530 Wed, 23 Mar 2022 08:37:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419891 Rectification under section 66 of the Kerala Value Added Tax Act is confined to self-evident errors apparent on the face of the record and does not extend to debatable questions, reassessment of facts, or a disguised rehearing on the merits. A rectification order will not attract Article 226 interference where the authority has addressed the grounds raised and no clear jurisdictional or procedural error is shown. Natural justice concerns arise only where the statute requires a hearing, such as when rectification may enhance assessment or penalty; on the facts stated, no hearing was sought in the rectification application. The availability of an alternative statutory remedy further weighs against writ intervention. Case-Laws VAT and Sales Tax Thu, 03 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419891