https://www.taxtmi.com/caselaws?id=788831 An appeal under Section 63 of the Karnataka Value Added Tax Act is maintainable only against orders passed under Sections 62 or 63A, and the deeming fiction in Section 69(4) applies only when rectification is granted and the original order is amended. Where an application for rectification of an appellate order is rejected, no rectified order comes into existence and the fiction does not operate. On that construction, no appeal lies against mere refusal of rectification, and the Tribunal was correct in holding the appeal non-maintainable. en-us Thu, 29 Jan 2026 00:00:00 +0530 Mon, 30 Mar 2026 08:48:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788831 An appeal under Section 63 of the Karnataka Value Added Tax Act is maintainable only against orders passed under Sections 62 or 63A, and the deeming fiction in Section 69(4) applies only when rectification is granted and the original order is amended. Where an application for rectification of an appellate order is rejected, no rectified order comes into existence and the fiction does not operate. On that construction, no appeal lies against mere refusal of rectification, and the Tribunal was correct in holding the appeal non-maintainable. Case-Laws VAT / Sales Tax Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788831