https://www.taxtmi.com/caselaws?id=431706 Rectification under Section 62 of the Bombay Sales Tax Act, 1959 is confined to correcting an obvious and patent mistake apparent from the record. The Tribunal cannot use rectification to reopen a concluded appellate order on the basis that a precedent was missed or a factual distinction was later asserted, where the alleged error would require fresh reasoning or merits review. A conscious merits-based view is not a clerical or accidental omission. Accordingly, the Tribunal lacked jurisdiction to recall and reopen the earlier order on the stated grounds, and the rectification orders were unsustainable. 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 Rectification under Section 62 of the Bombay Sales Tax Act, 1959 is confined to correcting an obvious and patent mistake apparent from the record. The Tribunal cannot use rectification to reopen a concluded appellate order on the basis that a precedent was missed or a factual distinction was later asserted, where the alleged error would require fresh reasoning or merits review. A conscious merits-based view is not a clerical or accidental omission. Accordingly, the Tribunal lacked jurisdiction to recall and reopen the earlier order on the stated grounds, and the rectification orders were unsustainable. Case-Laws VAT and Sales Tax Tue, 22 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431706