https://www.taxtmi.com/caselaws?id=163581 A quasi-judicial tribunal should not reject a review or rectification request merely because the applicant cited the wrong provision or omitted a provision altogether. Where the substance of the application discloses a request capable of being considered under the correct statutory power, the authority must examine it on merits rather than refuse it on a technical ground. The Tribunal's refusal to entertain the review application was therefore unsustainable, and the matter had to be reconsidered under section 55 of the Tamil Nadu General Sales Tax Act, 1959. The writ petition challenging that refusal succeeded, and the connected petition became redundant. en-us Mon, 09 Apr 2007 00:00:00 +0530 Fri, 04 Apr 2014 18:11:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163581 A quasi-judicial tribunal should not reject a review or rectification request merely because the applicant cited the wrong provision or omitted a provision altogether. Where the substance of the application discloses a request capable of being considered under the correct statutory power, the authority must examine it on merits rather than refuse it on a technical ground. The Tribunal's refusal to entertain the review application was therefore unsustainable, and the matter had to be reconsidered under section 55 of the Tamil Nadu General Sales Tax Act, 1959. The writ petition challenging that refusal succeeded, and the connected petition became redundant. Case-Laws VAT and Sales Tax Mon, 09 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163581