Wrong forum filing did not bar revision; the taxpayer was allowed to pursue the proper remedy on merits.

A taxpayer who challenged assessment and rectification orders under the Tamil Nadu VAT Act before the wrong forum was held entitled to pursue the proper revisional remedy. The error was treated as one of mistaken presentation, and the competent authority should not have treated the papers as a fresh rectification application. Liberty was therefore granted to file the appropriate revision before the revisional authority, which was directed to consider the matter on merits without relying on limitation.

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Issues: Whether the petitioner, having approached the wrong forum against the assessment and rectification orders under the Tamil Nadu Value Added Tax Act, 2006, was entitled to be permitted to pursue the proper revisional remedy.

Analysis: The challenge arose from the petitioner's filing of an appeal before an incorrect authority instead of pursuing the appropriate revisional remedy against the order rejecting rectification under Section 84 and the subsequent order. The Court found that the mistake was confined to presentation before the wrong forum and that the competent authority should not have treated the papers as another rectification application. In these circumstances, the petitioner was held entitled to approach the proper appellate or revisional authority, and liberty was granted to file the appropriate proceeding.

Conclusion: The petitioner was permitted to file the revision before the concerned Revisional Authority, and the authority was directed to decide it on merits without reference to limitation.

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