https://www.taxtmi.com/caselaws?id=301681 Section 66 of the Kerala Value Added Tax Act permits rectification of errors apparent on the record, but it does not exclude a hearing where the assessee specifically requests one. A rectification application that expressly seeks personal hearing cannot be rejected without affording that opportunity, and the order must also disclose reasons showing consideration of the grounds raised. On those facts, the High Court held the rejection order unsustainable, set it aside, and remitted the rectification application for fresh consideration after hearing the petitioner. en-us Wed, 03 Feb 2021 00:00:00 +0530 Fri, 15 Apr 2022 08:52:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301681 Section 66 of the Kerala Value Added Tax Act permits rectification of errors apparent on the record, but it does not exclude a hearing where the assessee specifically requests one. A rectification application that expressly seeks personal hearing cannot be rejected without affording that opportunity, and the order must also disclose reasons showing consideration of the grounds raised. On those facts, the High Court held the rejection order unsustainable, set it aside, and remitted the rectification application for fresh consideration after hearing the petitioner. Case-Laws VAT and Sales Tax Wed, 03 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301681