https://www.taxtmi.com/caselaws?id=270034 Section 84 of the Tamil Nadu Value Added Tax Act permits rectification of any error apparent on the face of the record, and sub-section (4) allows that power to be exercised even where the assessment has already been appealed or revised. A rejection of a rectification application without deciding the merits and without affording the applicant an opportunity of hearing was not sustainable. The rejection order was therefore set aside, and the matter was remitted for fresh consideration on merits after due hearing. en-us Wed, 04 Nov 2015 00:00:00 +0530 Mon, 28 Dec 2015 09:48:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270034 Section 84 of the Tamil Nadu Value Added Tax Act permits rectification of any error apparent on the face of the record, and sub-section (4) allows that power to be exercised even where the assessment has already been appealed or revised. A rejection of a rectification application without deciding the merits and without affording the applicant an opportunity of hearing was not sustainable. The rejection order was therefore set aside, and the matter was remitted for fresh consideration on merits after due hearing. Case-Laws VAT and Sales Tax Wed, 04 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270034