Appeal against rectified assessment remains maintainable where rectification modifies the original order and triggers merger.

An assessment modified through rectification under the Tamil Nadu Value Added Tax Act becomes the operative order for appeal when the rectification positively alters the assessment. The Court applied the merger principle and held that the original assessment stands merged in the rectified order, so the modified assessment is appealable. An appellate authority cannot refuse to entertain an appeal merely because it is directed against a rectified order; it must consider the challenge on merits. The return memo rejecting the dealer's appeal was therefore set aside.

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Issues: Whether an appeal is maintainable against an assessment order as modified under rectification proceedings and whether the appellate authority can refuse to entertain the appeal on the ground that it is directed against a rectified order.

Analysis: The assessment was modified on an application under Section 84 of the Tamil Nadu Value Added Tax Act, 2006, and the dealer's appeal under Section 51 challenged only the portion of the rectified order adverse to it. The Court applied the earlier binding view that once rectification results in a positive modification of the assessment, the original order stands merged in the rectified order and the modified assessment becomes appealable. A refusal to entertain the appeal merely because it arises from rectification is therefore unsustainable.

Conclusion: The appeal against the rectified assessment was maintainable, and the appellate authority was bound to entertain and decide it on merits; the impugned return memo was set aside in favour of the assessee.

Ratio Decidendi: Where rectification under the taxing statute results in modification of the assessment, the modified order is appealable and the appellate authority cannot reject the appeal solely because it is directed against a rectified order.

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