https://www.taxtmi.com/caselaws?id=268875 Section 84 of the Tamil Nadu Value Added Tax Act, 2006 empowers the assessing authority to rectify errors apparent on the face of the record within the prescribed time, and that power continues even after the assessment has been appealed or revised. A rectification request cannot be rejected without considering it on merits, and the statutory scheme requires an opportunity of hearing before such refusal. Where the dealer is not heard, rejection of the application is unsustainable. en-us Mon, 16 Nov 2015 00:00:00 +0530 Wed, 02 Dec 2015 23:18:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268875 Section 84 of the Tamil Nadu Value Added Tax Act, 2006 empowers the assessing authority to rectify errors apparent on the face of the record within the prescribed time, and that power continues even after the assessment has been appealed or revised. A rectification request cannot be rejected without considering it on merits, and the statutory scheme requires an opportunity of hearing before such refusal. Where the dealer is not heard, rejection of the application is unsustainable. Case-Laws VAT and Sales Tax Mon, 16 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268875