https://www.taxtmi.com/caselaws?id=783834 The dominant issue was whether failure to consider a precedent cited during arguments constitutes an "error apparent on the face of the record" warranting rectification. Applying the SC principle that non-consideration of a binding or material decision relied upon by counsel is a rectifiable mistake, the tribunal held that omission to consider the cited HC ruling-though under appeal before the SC-went to the root of the matter and amounted to an error apparent. Consequently, the impugned order was recalled and the rectification application was allowed. en-us Thu, 18 Dec 2025 00:00:00 +0530 Tue, 23 Dec 2025 13:30:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783834 The dominant issue was whether failure to consider a precedent cited during arguments constitutes an "error apparent on the face of the record" warranting rectification. Applying the SC principle that non-consideration of a binding or material decision relied upon by counsel is a rectifiable mistake, the tribunal held that omission to consider the cited HC ruling-though under appeal before the SC-went to the root of the matter and amounted to an error apparent. Consequently, the impugned order was recalled and the rectification application was allowed. Case-Laws Service Tax Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783834