https://www.taxtmi.com/caselaws?id=301654 Rectification under Section 43 of the KGST Act is confined to errors apparent on the face of the record and cannot be used to revisit a consciously taken legal view on a debatable issue. The Tribunal had considered the relevant decisions, including the Full Bench ruling, and adopted one possible interpretation of the law. Because the alleged mistake depended on choosing between competing judicial views and was not self-evident from the record, it could not be corrected by rectification. The rectified order was therefore without jurisdiction and liable to be set aside; any challenge to the earlier view had to be pursued in appropriate revisional proceedings. en-us Tue, 07 Aug 2007 00:00:00 +0530 Wed, 13 Apr 2022 16:31:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301654 Rectification under Section 43 of the KGST Act is confined to errors apparent on the face of the record and cannot be used to revisit a consciously taken legal view on a debatable issue. The Tribunal had considered the relevant decisions, including the Full Bench ruling, and adopted one possible interpretation of the law. Because the alleged mistake depended on choosing between competing judicial views and was not self-evident from the record, it could not be corrected by rectification. The rectified order was therefore without jurisdiction and liable to be set aside; any challenge to the earlier view had to be pursued in appropriate revisional proceedings. Case-Laws VAT and Sales Tax Tue, 07 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301654