Reasoned disposal required for rectification applications; bare reproduction of the statute cannot sustain rejection

A rectification rejection under Section 84 of the TNVAT Act was held unsustainable because the order merely reproduced the provision and stated that the assessing officer had no power to revise the assessment, without dealing with the specific grounds raised by the applicant. A rejection of rectification must show that the reasons put forward were considered and must disclose why each ground was accepted or rejected. As no reasoned consideration was recorded, the matter was remitted for fresh consideration after hearing the petitioner and passing a reasoned order.

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Issues: Whether the rejection of the rectification application under Section 84 of the TNVAT Act, 2006 was sustainable when it did not consider the grounds raised and did not contain reasons.

Analysis: The impugned order merely reproduced Section 84 and stated that the assessing officer was not empowered to revise the assessment, without examining the specific grounds raised for rectification. An order rejecting rectification must reflect consideration of the applicant's stated reasons and must disclose why the grounds are accepted or rejected. Since no such consideration or reasoning was shown, the rejection could not be sustained in law.

Conclusion: The rejection of the rectification application was unsustainable and was set aside, with the matter remitted for fresh consideration and a reasoned decision after hearing the petitioner.

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