https://www.taxtmi.com/caselaws?id=450147 Rectificatory jurisdiction under Section 31 of the U.P. Value Added Tax Act, 2008 is not confined to ex parte orders; it extends to any order containing a mistake apparent on the face of the record. The limitation drawn from Section 22 of the U.P. Trade Tax Act, 1948 could not govern an application under Section 31. The Tribunal therefore applied an incorrect legal basis in treating the rectification application as not maintainable, and that rejection was unsustainable. The application under Section 31 was held maintainable. en-us Thu, 22 Feb 2024 00:00:00 +0530 Thu, 29 Feb 2024 07:54:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450147 Rectificatory jurisdiction under Section 31 of the U.P. Value Added Tax Act, 2008 is not confined to ex parte orders; it extends to any order containing a mistake apparent on the face of the record. The limitation drawn from Section 22 of the U.P. Trade Tax Act, 1948 could not govern an application under Section 31. The Tribunal therefore applied an incorrect legal basis in treating the rectification application as not maintainable, and that rejection was unsustainable. The application under Section 31 was held maintainable. Case-Laws VAT and Sales Tax Thu, 22 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450147