Rectification under tax law requires merits review and hearing before rejection, even after appeal or revision.

Section 84 of the Tamil Nadu Value Added Tax Act, 2006 empowers the assessing authority to rectify errors apparent on the face of the record within the prescribed time, and that power continues even after the assessment has been appealed or revised. A rectification request cannot be rejected without considering it on merits, and the statutory scheme requires an opportunity of hearing before such refusal. Where the dealer is not heard, rejection of the application is unsustainable.

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Issues: Whether the rejection of the rectification application under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 was sustainable when the authority did not consider the merits and did not afford an opportunity of hearing.

Analysis: Section 84 empowers the assessing authority to rectify any error apparent on the face of the record within the prescribed time, and sub-section (4) preserves that power even where the original assessment has been the subject of appeal or revision. The rectification application was rejected without a decision on merits. The statutory scheme also required an opportunity to the dealer before the application could be rejected in such circumstances. In the absence of such opportunity, the refusal to entertain the application could not be sustained.

Conclusion: The rejection of the rectification application was unsustainable and the petitioner succeeded.

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