https://www.taxtmi.com/caselaws?id=795026 Challenges to Rule 83 rectification notices ordinarily cannot be entertained at the show-cause stage where the dispute, including whether telephone rental charges involve transfer of the right to use goods, requires factual determination in statutory proceedings. The Assessing Authority must first consider the objection to its jurisdiction to invoke Rule 83 before deciding the matter on merits. The petitioner may submit further material and raise all available grounds, including jurisdiction, in the rectification proceedings. The writ petition was not entertained at the notice stage, and the matter was directed to be decided in accordance with law. en-us Thu, 02 Jul 2026 00:00:00 +0530 Thu, 16 Jul 2026 09:07:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795026 Challenges to Rule 83 rectification notices ordinarily cannot be entertained at the show-cause stage where the dispute, including whether telephone rental charges involve transfer of the right to use goods, requires factual determination in statutory proceedings. The Assessing Authority must first consider the objection to its jurisdiction to invoke Rule 83 before deciding the matter on merits. The petitioner may submit further material and raise all available grounds, including jurisdiction, in the rectification proceedings. The writ petition was not entertained at the notice stage, and the matter was directed to be decided in accordance with law. Case-Laws VAT / Sales Tax Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795026