Rectified assessment orders are appealable when they modify the original order and affect the assessee's rights.

A rectified assessment order that modifies the original assessment is appealable by the aggrieved assessee because the rectification displaces the finality of the original order. The appellate authority must examine the correctness of the rectified order to the extent it is adverse to the dealer, rather than reject the appeal as not maintainable. A mere refusal to rectify would not, by itself, create the same appellate remedy. The rejection of the dealer's appeal as not entertainable was therefore incorrect.

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Issues: Whether an appeal lies against a rectified assessment order passed under Section 84 of the Tamil Nadu Value Added Tax Act, 2006, and whether the appellate authority was justified in rejecting the dealer's appeal as not entertainable.

Analysis: The rectification order had modified the original assessment and thus displaced its finality. Once the assessing officer had exercised rectification powers and passed a modified order, the assessee was aggrieved by that order and was entitled to invoke the appellate remedy. The appellate authority was required to examine only the correctness of the rectified order to the extent adverse to the dealer, rather than treating the appeal as not maintainable. The Court relied on the principle that rectification resulting in a positive modification of the original order opens the door to appeal, whereas a mere refusal to rectify does not create such a remedy.

Conclusion: The appeal against the rectified assessment order was maintainable, and the rejection of the appeal as not entertainable was incorrect.

Ratio Decidendi: Where rectification of an assessment results in modification of the original order, the modified order is appealable by the aggrieved assessee.

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