Rectification petitions must be decided on merits after hearing, with reasoned orders and necessary verification of declarations.

A rectification petition alleging an apparent error in the assessment order under the Tamil Nadu Value Added Tax Act must be considered on merits and cannot be left pending indefinitely. The appellate authority has power to examine whether an error apparent on the face of the record exists, and if further verification is needed it may require production of the relevant Form-C and Form-F declarations. The authority must afford personal hearing and pass a reasoned order within the stipulated time.

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Issues: Whether the appellate authority was required to consider and decide the petitioner's Section 84 petition seeking rectification of an alleged apparent error in the assessment order and to pass a reasoned order after granting personal hearing.

Analysis: The petition invoked the rectification jurisdiction under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 on the footing that the order of the appellate authority contained an error regarding the production and verification of original Form-C and Form-F declarations. The authority was held to have sufficient power to examine whether an error apparent on the face of the record existed. A petition of this nature could not be allowed to remain pending indefinitely and had to be disposed of on merits in accordance with law. If further verification was required, the authority could call upon the petitioner to produce the relevant declarations and then decide the matter.

Conclusion: The authority was directed to consider the pending petition, afford personal hearing, and pass a reasoned order on merits within the stipulated time.

Ratio Decidendi: A rectification petition under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 must be decided on merits by a reasoned order after affording hearing and cannot be left pending indefinitely.

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