Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights March 2022 Year 2022 This

Validity of assessment order - rectification of mistake - error ...


Court Restores Case for Further Review: Assessment Order's Validity Challenged Due to Apparent Error on Record.

March 9, 2022

Case Laws     VAT and Sales Tax     HC

Validity of assessment order - rectification of mistake - error apparent on the face of record - The petitioner has not claimed that the original invoice has already been produced before the Revenue. What is stated by the petitioner is that, the petitioner has traced the original invoice and it is readily available with them to produce the same - this Court has no hesitation to hold that the impugned order does not survive under the legal scrutiny. - Matter restored back - HC

View Source

 


 

You may also like:

  1. The case involves a review petition filed in the Madhya Pradesh High Court seeking to recall an order that dismissed an appeal due to the absence of substantial...

  2. Petition challenging validity of reopening assessment u/s 148 dismissed. No final order passed, jurisdictional issue raised for first time in review petition. Statutory...

  3. A review application is maintainable on (i) discovery of new and important evidence which could not be produced earlier despite due diligence, (ii) mistake or error...

  4. Seeking review - error apparent on the face of record or not - The High Court held that, these documents were not part of the pleadings. Review does not mean rehearing...

  5. Seeking review of order - error apparent on the face of record or not - The court acknowledged the existence of the amendment to Paragraph 9.3 of the Handbook of...

  6. Rectification of assessment orders to correct the errors apparent on the face of record u/s 161 of DGST GST Act, 2017. - The instruction issued by the Department of...

  7. The High Court addressed the maintainability of a review application u/s 114 of the Code of Civil Procedure concerning the assessment of anonymous donations received by...

  8. Review petition - error on record - power to correct - earlier judgment suffers from error apparent on the face of record and is liable to be recalled/reviewed. The...

  9. Review Petition - The High court found no error apparent on the record to warrant entertaining the Review Petition. The grounds raised were deemed untenable and showed...

  10. Review petition before High Court - reliance on a decision from which High court was in disagreement in other decision and overlooked the judgment in the assessee’s case...

  11. Error apparent on record rectified by allowing Revenue's appeal instead of wrongly dismissing it, as logical conclusion of upholding Revenue's contentions. Rectification...

  12. The HC rejected the review petition challenging its previous order treating the ITR under Section 139 as "non-est." The Court held that not answering a substantial...

  13. Rectification of mistake - mistake apparent on the face of record or not - rectification of an order stems from the fundamental principle that justice is above all and...

  14. Review order - Maintainability of appeal - since all the impugned orders had been passed in the absence of the petitioner, who failed to avail the opportunity of being...

  15. Review petition dismissed for lack of grounds permissible under law. Court found no mistake or error apparent on record to warrant review of the impugned order passed...

 

Quick Updates:Latest Updates