https://www.taxtmi.com/caselaws?id=446614 An assessee's rectification application under Section 54 of the M.P. Value Added Tax Act cannot be rejected without first giving a prior opportunity of hearing. The provision permits correction of clerical, arithmetical and omission-based mistakes, and while it expressly requires notice and hearing before rectification that would enhance tax or reduce refund, its silence on rejection does not exclude natural justice. The Court held that where a statutory remedy exists to seek correction and exclusion is not express, the principles of natural justice are implied. The rejection orders were set aside and the matter was remitted for fresh consideration after hearing the assessee. en-us Tue, 05 Dec 2023 00:00:00 +0530 Fri, 08 Dec 2023 08:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446614 An assessee's rectification application under Section 54 of the M.P. Value Added Tax Act cannot be rejected without first giving a prior opportunity of hearing. The provision permits correction of clerical, arithmetical and omission-based mistakes, and while it expressly requires notice and hearing before rectification that would enhance tax or reduce refund, its silence on rejection does not exclude natural justice. The Court held that where a statutory remedy exists to seek correction and exclusion is not express, the principles of natural justice are implied. The rejection orders were set aside and the matter was remitted for fresh consideration after hearing the assessee. Case-Laws VAT and Sales Tax Tue, 05 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446614