https://www.taxtmi.com/caselaws?id=775375 Rectification is confined to patent errors apparent on the face of the original assessment order and cannot reopen factual controversies. Where an assessment followed a show-cause notice and no reply was filed, disputes concerning mismatches in returns required examination during assessment rather than rectification. The rectification order therefore warranted no interference, and the writ petition failed. en-us Mon, 23 Jun 2025 00:00:00 +0530 Thu, 24 Jul 2025 08:40:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775375 Rectification is confined to patent errors apparent on the face of the original assessment order and cannot reopen factual controversies. Where an assessment followed a show-cause notice and no reply was filed, disputes concerning mismatches in returns required examination during assessment rather than rectification. The rectification order therefore warranted no interference, and the writ petition failed. Case-Laws GST Mon, 23 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775375