https://www.taxtmi.com/caselaws?id=433097 Rectification under Section 22 of the U.P. Trade Tax Act is confined to patent mistakes apparent on the record and cannot be used to reopen a final assessment or revisit debatable questions of law. A subsequent Supreme Court ruling does not by itself justify rectification unless the error is evident from the record. The High Court also indicated that, once its revision has affirmed the assessment, the matter cannot be re-agitated through Section 22. The Tribunal's rejection of the rectification application was therefore upheld, and the revisions failed. en-us Mon, 16 Jan 2023 00:00:00 +0530 Fri, 21 Jun 2024 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433097 Rectification under Section 22 of the U.P. Trade Tax Act is confined to patent mistakes apparent on the record and cannot be used to reopen a final assessment or revisit debatable questions of law. A subsequent Supreme Court ruling does not by itself justify rectification unless the error is evident from the record. The High Court also indicated that, once its revision has affirmed the assessment, the matter cannot be re-agitated through Section 22. The Tribunal's rejection of the rectification application was therefore upheld, and the revisions failed. Case-Laws VAT and Sales Tax Mon, 16 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433097