VAT Update
CA Janak Vaghani
Rectification of Mistake- Part Payment Order - Statement of the Revenue acted /Upon - Without
Verification - Is An Apperrent Mistake-Order for Part Payment Rectified
Appeal- Stay- Part Payment- Forms Produced - Alleged Defective-Found Not Material- Part Payment
Reduced to NIL.
The tribunal rectified the original order of part payment for full payment of tax when forms
produced but alleged to be defective by the department. The tribunal acted/relied upon the statement
of the revenue without verification is an apparent mistake. The tribunal held that all the material
information are mentioned in F forms as such the original order for part payment rectified and stay
was granted without part payment.
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