Rectification petitions cannot be narrowly confined by administrative intimation when prior judicial permission allowed wider defects to be raised.

An administrative intimation cannot restrict a rectification petition to only specified defects where an earlier HC order had permitted the assessee to raise other inspection-related defects, subject to the assessing authority examining whether they fall within the statutory scope of rectification. The later restriction wrongly construed that prior order and was therefore unsustainable. The assessing authority was directed to consider the rectification petitions on merits, including the additional defects, after giving the assessee due opportunity, while the earlier writ order was left undisturbed.

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Issues: Whether the rectification petition under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 could be confined only to defect Nos. 1 and 10 and whether the intimation letter restricting consideration to those defects was sustainable.

Analysis: The order in the earlier writ proceedings had expressly permitted the assessee to include other issues relating to the inspection defects in the rectification petition, leaving it open to the assessing authority to decide whether they fell within the scope of errors apparent on the face of the record. The subsequent intimation letter proceeded on an erroneous understanding that only defect Nos. 1 and 10 could be considered. That restriction misconstrued the earlier order and could not be sustained. At the same time, the writ appeal did not call for interference with the earlier order itself, since the assessee had an effective remedy before the assessing authority on the rectification petitions.

Conclusion: The restriction in the intimation letter was unsustainable and the assessing authority was directed to consider the rectification petitions on merits, including the other defects, after giving due opportunity to the assessee.

Final Conclusion: The assessee obtained a direction ensuring consideration of the full rectification petitions on merits, while the earlier writ order was left undisturbed.

Ratio Decidendi: A rectification petition may not be impermissibly confined by an administrative intimation where the prior judicial order has allowed all raised defects to be included, subject to the assessing authority's examination of whether they fall within the statutory scope of rectification.

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