Pending rectification petitions must be decided on merits before coercive recovery under the Tamil Nadu VAT regime.

Pending rectification petitions under Section 84 of the Tamil Nadu Value Added Tax Act required consideration on merits before further coercive action on the revised demand. The High Court directed the respondent to hear the petitioner, decide the rectification petitions in accordance with law within four weeks, and maintain the status quo until orders were passed.

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Issues: Whether the respondent should be directed to consider the petitioner's rectification petitions filed under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 and pass orders on merits before proceeding further.

Analysis: The rectification petitions had been filed and were pending, while coercive steps were being taken on the revised demand. In these circumstances, the appropriate course was to require consideration of the pending petitions on merits, in accordance with law, after giving the petitioner an opportunity of hearing, and to maintain the status quo until such decision.

Conclusion: The respondent was directed to decide the rectification petitions within four weeks and not to proceed further in the matter until orders were passed.

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