https://www.taxtmi.com/caselaws?id=790585 Under the Karnataka Sales Tax Act, a rectification application not rejected within sixty days triggered the statutory deeming fiction, so the order was treated as amended and any later contrary rectification or consequential proceedings lacked jurisdiction. The relevant legal effect was that the deemed amendment operated automatically once the department failed to act within time. On refund, interest became payable because the right to refund arose from the deemed rectification and the delay had to be measured from receipt of the application, not from the later date on which the judgment copy was obtained. The commentary thus links deemed rectification with invalidity of later proceedings and statutory interest on delayed refund. en-us Fri, 24 Apr 2026 00:00:00 +0530 Tue, 28 Apr 2026 07:29:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790585 Under the Karnataka Sales Tax Act, a rectification application not rejected within sixty days triggered the statutory deeming fiction, so the order was treated as amended and any later contrary rectification or consequential proceedings lacked jurisdiction. The relevant legal effect was that the deemed amendment operated automatically once the department failed to act within time. On refund, interest became payable because the right to refund arose from the deemed rectification and the delay had to be measured from receipt of the application, not from the later date on which the judgment copy was obtained. The commentary thus links deemed rectification with invalidity of later proceedings and statutory interest on delayed refund. Case-Laws VAT / Sales Tax Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790585