Rectified assessment is appealable when it alters the original order and affects the assessee's rights.

A rectification order that modifies an assessment under the Tamil Nadu Value Added Tax Act, 2006 affects the finality of the original assessment only to that extent and gives the assessee an appellate remedy against the modified findings adverse to it. An order refusing rectification leaves the original assessment intact, but an order allowing rectification and changing the assessment is itself appealable. The appellate authority was required to examine the correctness of the rectified assessment on the disputed points, rather than reject the appeal as non-maintainable. The conclusion is that the appeal was maintainable and the rejection as not entertainable was incorrect.

---

---

Issues: Whether an appeal is maintainable against an assessment order modified pursuant to rectification under Section 84 of the Tamil Nadu Value Added Tax Act, 2006, and whether the appellate authority was justified in rejecting the appeal as not entertainable.

Analysis: A rectification order that alters the original assessment results in a modified order and destroys the finality of the original assessment to that extent. In such a situation, the assessee, being aggrieved by the rectified assessment on the issues decided against it, has an appellate remedy. The reasoning is supported by the principle that an order refusing rectification leaves the original order intact, whereas an order allowing rectification and modifying the assessment is appealable. The appellate authority therefore had to examine only the correctness of the rectified assessment on the points adverse to the assessee, and not treat the appeal as non-maintainable.

Conclusion: The rejection of the appeal as not entertainable was incorrect, and the assessee's appeal was maintainable.

---