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2017 (9) TMI 1046 - HC - VAT and Sales TaxJurisdiction - scope of powers under Section 55 of the TNGST Act - rectification of error - Held that: - what was required to be done by the assessing officer is to consider the petition filed by the petitioner under Section 55 of the Act, examining as to whether the notification sought to be relied upon is applicable to the case of the petitioner and whether there is any error apparent on the face of the record. The scope of powers under Section 55 of the TNGST Act is not to review an order passed by it and the requirement being that the error should be apparent on the face of the record to be rectified. The writ petitions are allowed and the impugned orders are set aside and the matters are remanded back to the respondent for fresh consideration, who shall consider the petitioner's application for rectification - petition allowed by way of remand.
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