https://www.taxtmi.com/caselaws?id=270717 Section 84 of the Tamil Nadu Value Added Tax Act, 2006 empowers rectification of any error apparent on the face of the record and is not limited to clerical or arithmetical mistakes. An error is rectifiable where it is obvious from the record and does not require a long process of reasoning or debate; an order contrary to the statute, binding precedent, or material facts or law may satisfy that standard. The authority rejected the rectification petitions on an unduly narrow view of its power without examining whether such an apparent error existed. The rejection was unsustainable, and the matter had to be reconsidered on merits under Section 84. en-us Thu, 17 Dec 2015 00:00:00 +0530 Thu, 14 Jan 2016 11:51:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270717 Section 84 of the Tamil Nadu Value Added Tax Act, 2006 empowers rectification of any error apparent on the face of the record and is not limited to clerical or arithmetical mistakes. An error is rectifiable where it is obvious from the record and does not require a long process of reasoning or debate; an order contrary to the statute, binding precedent, or material facts or law may satisfy that standard. The authority rejected the rectification petitions on an unduly narrow view of its power without examining whether such an apparent error existed. The rejection was unsustainable, and the matter had to be reconsidered on merits under Section 84. Case-Laws VAT and Sales Tax Thu, 17 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270717