https://www.taxtmi.com/caselaws?id=269067 Orders passed on rectification under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 are treated as matters for revision under Section 54 rather than appeal. The High Court declined to pursue the appellate route in the writ proceedings and instead relegated the assessee to the revisional forum, permitting filing of stay applications there. It also directed the revisional authority to entertain the petitions without raising limitation objections, decide them on merits within the stipulated time, and keep recovery proceedings in abeyance pending consideration of stay. en-us Tue, 03 Nov 2015 00:00:00 +0530 Tue, 08 Dec 2015 10:46:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269067 Orders passed on rectification under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 are treated as matters for revision under Section 54 rather than appeal. The High Court declined to pursue the appellate route in the writ proceedings and instead relegated the assessee to the revisional forum, permitting filing of stay applications there. It also directed the revisional authority to entertain the petitions without raising limitation objections, decide them on merits within the stipulated time, and keep recovery proceedings in abeyance pending consideration of stay. Case-Laws VAT and Sales Tax Tue, 03 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269067