Rectification under Tamil Nadu VAT law must fit Section 84; a demand-withdrawal request was not treated as such.

Section 84 of the Tamil Nadu Value Added Tax Act, 2006 permits rectification only for an error apparent on the face of the record through the prescribed statutory mechanism. An application seeking withdrawal of a demand notice in Form-RR was therefore not a rectification petition under Section 84. On that basis, the earlier writ order dismissing the challenge to the assessment order was found unsustainable, and the matter was remitted for fresh consideration with liberty to place additional pleadings and documents before the writ Court, including on the impact of Section 19(2)(v).

---

---

Issues: Whether the application dated 21.09.2015 could be treated as a rectification application under Section 84 of the Tamil Nadu Value Added Tax Act, 2006, and whether the writ order dismissing the challenge to the assessment order was liable to be set aside.

Analysis: Section 84 permits rectification only of an error apparent on the face of the record through the prescribed statutory mechanism. The application relied upon by the assessee was only one seeking withdrawal of the notice of demand in Form-RR and was not a statutory rectification petition under Section 84. In that view, the earlier writ order proceeded on an unsustainable footing. The parties were also permitted to place fresh pleadings and documents before the writ Court for reconsideration of the dispute, including the impact of Section 19(2)(v) of the Tamil Nadu Value Added Tax Act, 2006.

Conclusion: The application was held not to be a rectification application under Section 84, the writ order was set aside, and the matter was remitted for fresh consideration.

---