Rectification of assessment orders must be considered on merits with hearing before a reasoned decision is passed.

A taxpayer sought rectification of assessment orders under Section 84 of the Tamil Nadu Value Added Tax Act, 2006, alleging an error apparent on the face of the record. The Court did not decide the merits of the alleged error; it recorded the respondent's statement that the representation would be considered and directed that it be examined on merits and in accordance with law. The respondent was required to afford the petitioner an opportunity of hearing and pass appropriate orders within six weeks.

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Issues: Whether the respondent should be directed to consider and dispose of the petitioner's representation seeking rectification of the assessment orders on the ground of an error apparent on the face of the record.

Analysis: The petitioner sought action under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 on the premise that the assessment orders contained an apparent error. The Court did not examine the merits of the alleged mistake, but recorded the respondent's statement that the representation would be considered and orders would be passed within a stipulated time. In these circumstances, the Court directed consideration of the representation on merits and in accordance with law after affording an opportunity of hearing.

Conclusion: The respondent was directed to consider the petitioner's representation and pass appropriate orders within six weeks after hearing the petitioner.

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