https://www.taxtmi.com/caselaws?id=802439 Quasi-judicial immunity does not protect conduct involving negligence, recklessness, lack of good faith or undue favour, although an erroneous order or technical violation alone does not warrant disciplinary action. Section 161 limits rectification to errors apparent on the record. Charges alleging that an officer exceeded this power and substantially reduced confirmed demands may require factual scrutiny where they disclose a prima facie case of misconduct. An assertion of good faith or the absence of a departmental appeal against the underlying orders does not by itself bar an enquiry. en-us Tue, 27 Oct 2026 00:00:00 +0530 Fri, 06 Nov 2026 08:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802439 Quasi-judicial immunity does not protect conduct involving negligence, recklessness, lack of good faith or undue favour, although an erroneous order or technical violation alone does not warrant disciplinary action. Section 161 limits rectification to errors apparent on the record. Charges alleging that an officer exceeded this power and substantially reduced confirmed demands may require factual scrutiny where they disclose a prima facie case of misconduct. An assertion of good faith or the absence of a departmental appeal against the underlying orders does not by itself bar an enquiry. Case-Laws VAT / Sales Tax Tue, 27 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802439