Rectification for non-consideration of a material submission on record is available where the appellate order omits it.
Non-consideration of a material submission already on the appellate record constitutes an error apparent on the face of the record and may be rectified under Section 84 of the Tamil Nadu Value Added Tax Act, 2006. The Madras HC held that the rectification power extends to assessing, appellate and revisional authorities, and that the assessee's additional submission dated 23.01.2019 raised an alternate contention that required consideration. Because the appellate order omitted that submission, the rejection of rectification on the ground that there was no discussion in the order was unsustainable. The impugned orders were set aside and the matter remitted for fresh consideration of the rectification application in accordance with law.
Issues: Whether the appellate order's failure to consider the assessee's additional submission, raised during the appeal and already on record, constituted an error apparent on the face of the record warranting rectification under Section 84 of the Tamil Nadu Value Added Tax Act, 2006.
Analysis: The rectification power under Section 84 extends to assessing, appellate and revisional authorities and is available where a material submission already forming part of the record has not been considered. The additional submission dated 23.01.2019 specifically raised an alternate contention that the enhanced rate, if upheld, could apply only to turnover attributable to one product. Since the submission was part of the appellate record and was omitted from consideration in the appellate order, the omission amounted to an error apparent on the face of the record. The rejection of the rectification request on the ground that there was no discussion in the appellate order was therefore unsustainable.
Conclusion: The failure to consider the additional submission was a rectifiable error under Section 84, and the rejection of rectification was illegal.
Final Conclusion: The impugned orders were set aside and the writ petitions were allowed, with the matter remitted for consideration of the rectification application in accordance with law.
Ratio Decidendi: Non-consideration of a material submission already on record in an appellate proceeding constitutes an error apparent on the face of the record and is amenable to rectification under the statutory rectification power.
TaxTMI 
AI Drafter ✕
TaxTMI 
