Pending rectification petition led to time-bound disposal and interim protection against enforcement of the reassessment order.

Pending rectification under the Tamil Nadu Value Added Tax Act was treated as a basis for interim protection against enforcement of a reassessment order. The Madras HC directed the respondent to dispose of the rectification petition within a fixed time and ordered that the reassessment order would remain unenforced until that decision. The operative effect was to preserve the petitioner's position while the statutory rectification request was pending, with relief granted in view of the existing petition and the consent position of both sides.

---

---

Issues: Whether a direction should be issued to decide the pending rectification petition under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 and to keep the reassessment order in abeyance until such disposal.

Analysis: The writ petition arose from a reassessment order, while a rectification petition had already been filed under the statutory rectification provision. In view of the pending rectification request and the consent position of both sides, the Court found it appropriate to require the respondent to dispose of the rectification petition within a fixed time. The Court also granted interim protection by directing that the reassessment order shall not be enforced until the rectification petition is decided.

Conclusion: The petitioner was granted relief by way of a time-bound direction for disposal of the rectification petition and by suspension of enforcement of the reassessment order until such disposal.

---