Rectification of mistake - apparent error on the face of record ...

Court Rules Demand Flawed Due to Pending Section 84 Application, Halts Revenue's Original Assessment-Based Actions.

March 9, 2022

Case Laws     VAT and Sales Tax     HC

Rectification of mistake - apparent error on the face of record or not - While the Section 84 application was pending consideration, without deciding the same by passing express order in this regard, the respondent Revenue cannot proceed further to make a demand on the original assessment. Therefore, this Court has no hesitation to hold that the present demand dated 27.02.2019 is infirm and therefore, it is liable to be interfered with. - HC

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