https://www.taxtmi.com/highlights?id=105869 Quasi-judicial rectification powers do not confer absolute immunity from disciplinary action for negligent or reckless conduct or conduct intended to confer undue favour. Disciplinary scrutiny concerns an officer's conduct independently of a departmental appeal against the legality of the order. Allegations that limited rectification powers were used to reopen concluded assessments and substantially reduce confirmed tax demands disclosed a prima facie basis for factual scrutiny in a departmental enquiry. A plea of good faith and the absence of a departmental appeal did not justify terminating the proceedings at the threshold. en-us Fri, 06 Nov 2026 09:17:02 +0530 Fri, 06 Nov 2026 09:17:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105869 Quasi-judicial rectification powers do not confer absolute immunity from disciplinary action for negligent or reckless conduct or conduct intended to confer undue favour. Disciplinary scrutiny concerns an officer's conduct independently of a departmental appeal against the legality of the order. Allegations that limited rectification powers were used to reopen concluded assessments and substantially reduce confirmed tax demands disclosed a prima facie basis for factual scrutiny in a departmental enquiry. A plea of good faith and the absence of a departmental appeal did not justify terminating the proceedings at the threshold. Highlights VAT / Sales Tax Fri, 06 Nov 2026 09:17:02 +0530 https://www.taxtmi.com/highlights?id=105869