https://www.taxtmi.com/caselaws?id=787684 Rectification under ROM requires a mistake apparent on the face of the record; where contemporaneous admissions and documentary record establish the factual characterisation of returns, ROM cannot be used to relitigate or reframe those facts. The applicant's letter acknowledging the tax liability and explaining omission as clerical was treated as decisive, cited authorities were found distinguishable, and the Tribunal dismissed the ROM application, leaving the contested paragraph intact. en-us Mon, 09 Mar 2026 00:00:00 +0530 Wed, 11 Mar 2026 08:17:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787684 Rectification under ROM requires a mistake apparent on the face of the record; where contemporaneous admissions and documentary record establish the factual characterisation of returns, ROM cannot be used to relitigate or reframe those facts. The applicant's letter acknowledging the tax liability and explaining omission as clerical was treated as decisive, cited authorities were found distinguishable, and the Tribunal dismissed the ROM application, leaving the contested paragraph intact. Case-Laws Service Tax Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787684