Rectified assessment orders are appealable when rectification alters the original assessment and affects finality.

Where rectification under Section 84 of the Tamil Nadu Value Added Tax Act results in a modification of the original assessment, the modified order remains appealable and the assessment loses finality only to that extent. The distinction is between a mere refusal to rectify, which does not create an appealable modification, and a rectification that positively alters the assessment, which preserves the assessee's appellate remedy. On that principle, rejection of the appeals as not maintainable was unsustainable, and the appeals were to be heard on merits.

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Issues: Whether an appeal is maintainable against a revised or rectified assessment order passed under Section 84 of the Tamil Nadu Value Added Tax Act, 2006.

Analysis: The impugned orders rejecting the appeals as not maintainable were tested against earlier decisions holding that once rectification results in modification of the original assessment, the modified order is amenable to appeal. The governing principle is that when rectification proceedings culminate in a positive alteration of the assessment, the original order loses its finality to that extent and the assessee may pursue the appellate remedy. The distinction is between refusal to rectify and a rectification that actually changes the assessment.

Conclusion: The rejection of the appeals as not maintainable was unsustainable, and the petitioner was entitled to have the appeals heard on merits.

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