https://www.taxtmi.com/caselaws?id=431706 The Court held that the Tribunal's Rectification Orders exceeded the scope of power under Section 62 of the Act, as they did not rectify an obvious mistake but reflected a conscious decision on the law's application. The Respondents were directed to challenge the original order instead of seeking rectification. The Writ Petition was granted, annulling the contested Rectification Orders, with the Court specifying that its ruling pertained solely to Section 62's application. en-us Tue, 22 Nov 2022 00:00:00 +0530 Mon, 19 Dec 2022 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431706 The Court held that the Tribunal's Rectification Orders exceeded the scope of power under Section 62 of the Act, as they did not rectify an obvious mistake but reflected a conscious decision on the law's application. The Respondents were directed to challenge the original order instead of seeking rectification. The Writ Petition was granted, annulling the contested Rectification Orders, with the Court specifying that its ruling pertained solely to Section 62's application. Case-Laws VAT and Sales Tax Tue, 22 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431706