Rectification applications under VAT law must be decided promptly, with recovery stayed pending the reasoned decision.

Rectification applications under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 were directed to be considered and decided on merits within eight weeks, ensuring a reasoned determination within a fixed time. Pending that decision, recovery proceedings for enforcement of the assessment order were restrained so that the petitioner's position would be preserved without prejudice to the respondents.

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Issues: Whether the petitioner's applications for rectification of the assessment order under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 should be considered and decided within a fixed time, and whether recovery proceedings should be kept in abeyance till such decision.

Analysis: The rectification applications were pending, and the petitioner sought consideration of those applications on merits. The direction was found to cause no prejudice to the respondents, and the Court considered it appropriate to require a reasoned decision within a specified time frame. To preserve the petitioner's position pending such decision, the Court also ordered that no recovery proceedings be initiated for enforcement of the assessment order until final orders were passed on the rectification applications.

Conclusion: The applications were directed to be decided within eight weeks, and recovery proceedings were restrained meanwhile, in favour of the petitioner.

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