https://www.taxtmi.com/caselaws?id=301655 A rectification rejection under Section 66 of the Kerala Value Added Tax Act was found unsustainable because the order was cryptic and gave no reasons. The authority merely stated that the defect did not fall within Section 66 and that no error apparent on the face of the record existed, without addressing the grounds raised or showing proper consideration. The absence of a reasoned analysis indicated lack of application of mind, so the order was quashed. Fresh consideration was directed after hearing the petitioner, and connected stay and recovery proceedings were kept in abeyance until then. en-us Thu, 14 Oct 2010 00:00:00 +0530 Wed, 13 Apr 2022 16:40:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301655 A rectification rejection under Section 66 of the Kerala Value Added Tax Act was found unsustainable because the order was cryptic and gave no reasons. The authority merely stated that the defect did not fall within Section 66 and that no error apparent on the face of the record existed, without addressing the grounds raised or showing proper consideration. The absence of a reasoned analysis indicated lack of application of mind, so the order was quashed. Fresh consideration was directed after hearing the petitioner, and connected stay and recovery proceedings were kept in abeyance until then. Case-Laws VAT and Sales Tax Thu, 14 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301655