Rectification under VAT law requires reasoned consideration of the assessee's grounds; a non-speaking rejection was set aside.

An application for rectification under section 84 of the Tamil Nadu Value Added Tax Act had to be considered on the grounds and materials placed by the assessee, with reasons recorded on those grounds. The High Court noted that the authority's rejection merely said no fresh records or grounds were filed, even though the accompanying documents had already been on record and examined. Because the order did not show proper application of mind or findings on the rectification grounds, it was set aside and the matter was remitted for fresh consideration on merits after personal hearing.

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Issues: Whether the order rejecting the rectification petition under section 84 of the Tamil Nadu Value Added Tax Act, 2006 was sustainable for want of consideration of the grounds and materials placed by the assessee.

Analysis: The impugned order merely stated that no fresh records or grounds were filed to warrant revision of the assessment. The record, however, showed that the documents accompanying the application had already been filed and examined. An application for rectification under section 84 had to be dealt with on the grounds raised by the assessee and the authority was required to record reasons and findings on those grounds. As the rejection contained no such reasoning, it did not reflect proper application of mind to the materials on record.

Conclusion: The rejection order was unsustainable and was set aside. The matter was remitted to the authority for fresh consideration of the rectification petition on merits, with reasons and findings, after granting personal hearing to the assessee.

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