Pending rectification application can defer consequential demand notice until merits are decided and hearing is afforded.

Where a statutory rectification application under the Tamil Nadu Value Added Tax Act was pending, the court directed the authority to consider it on merits after giving an opportunity of hearing and to pass orders within the stipulated time. The consequential demand notice was kept in abeyance until disposal of the rectification application. The result was protective relief to ensure that the rectification request was decided before any further coercive step on the demand.

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Issues: Whether the pending rectification application under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 should be decided on merits and whether the demand notice should remain in abeyance until such decision.

Analysis: The rectification application was stated to be pending, and the challenge was directed against the consequent demand notice. In view of the pending statutory remedy, directions were issued to the respondent to consider the application, afford an opportunity of hearing, and pass orders on merits within a fixed time. The demand notice was directed to be kept in abeyance till disposal of the rectification application.

Conclusion: The relief was granted in favour of the petitioner by directing disposal of the rectification application on merits and by keeping the impugned demand in abeyance until then.

Final Conclusion: The writ petition was disposed of with protective directions ensuring adjudication of the rectification request before further coercive action on the demand notice.

Ratio Decidendi: When a statutory rectification application is pending, consequential demand action may be deferred until the application is decided on merits in accordance with law.

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