The very words “rectification of mistake” includes due ...

Mistakes not raised or considered by Appellate Authority can't be rectified as errors under rectification rules.

January 21, 2020

Case Laws VAT and Sales Tax HC

The very words “rectification of mistake” includes due application of mind on a particular set of fact or law which are liable to be corrected - In the facts of the present case, where an issue was never raised before the Appellate Authority nor considered by it, it cannot be subject matter for correction of a mistake.

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The very words “rectification of mistake” includes due ...

Mistakes not raised or considered by Appellate Authority can't be rectified as errors under rectification rules.

January 21, 2020

Case Laws VAT and Sales Tax HC

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