https://www.taxtmi.com/caselaws?id=270881 A rectification request under the Tamil Nadu VAT framework should not be rejected mechanically where the alleged defects in statutory forms and sales return claims are capable of correction and the record contains revised returns and supporting documents. The text states that the authority must examine the explanation, the corrected forms, and the documentary material before deciding, and must act consistently with natural justice by giving a personal hearing where required. It further notes that an unsupported rejection is unsustainable and that the matter should be reconsidered on merits by the assessing authority on a fresh, de novo basis. en-us Thu, 26 Nov 2015 00:00:00 +0530 Tue, 12 Jan 2016 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270881 A rectification request under the Tamil Nadu VAT framework should not be rejected mechanically where the alleged defects in statutory forms and sales return claims are capable of correction and the record contains revised returns and supporting documents. The text states that the authority must examine the explanation, the corrected forms, and the documentary material before deciding, and must act consistently with natural justice by giving a personal hearing where required. It further notes that an unsupported rejection is unsustainable and that the matter should be reconsidered on merits by the assessing authority on a fresh, de novo basis. Case-Laws VAT and Sales Tax Thu, 26 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270881