https://www.taxtmi.com/caselaws?id=797039 Rectification under section 72 of the Gujarat Sales Tax Act, 1969 is confined to correcting a mistake of fact apparent from the record. It cannot be used to obtain merits adjudication of additional issues allegedly left undecided or to restore a revision application already finally disposed of. Recalling the final revision order exceeded the limited rectification jurisdiction, making the restoration and consequential rectification orders impermissible. Any challenge to the original final order must be pursued through appropriate independent proceedings. en-us Wed, 05 Aug 2026 00:00:00 +0530 Mon, 17 Aug 2026 08:38:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797039 Rectification under section 72 of the Gujarat Sales Tax Act, 1969 is confined to correcting a mistake of fact apparent from the record. It cannot be used to obtain merits adjudication of additional issues allegedly left undecided or to restore a revision application already finally disposed of. Recalling the final revision order exceeded the limited rectification jurisdiction, making the restoration and consequential rectification orders impermissible. Any challenge to the original final order must be pursued through appropriate independent proceedings. Case-Laws VAT / Sales Tax Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797039