https://www.taxtmi.com/caselaws?id=334529 Where rectification modifies the original assessment, the revised order merges with the original and becomes the operative assessment for appellate purposes. An appeal is therefore maintainable against the modified assessment, and the remedy cannot be denied merely because the appeal is re-presented after rectification. The pre-deposit requirement may also be assessed with reference to the revised assessment order, so a deposit made after that revision can be sufficient for admission of the appeal. The refusal to entertain the appeal was set aside, and the matter was allowed to proceed on merits on the basis of the revised assessment. en-us Tue, 25 Oct 2016 00:00:00 +0530 Wed, 16 Nov 2016 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334529 Where rectification modifies the original assessment, the revised order merges with the original and becomes the operative assessment for appellate purposes. An appeal is therefore maintainable against the modified assessment, and the remedy cannot be denied merely because the appeal is re-presented after rectification. The pre-deposit requirement may also be assessed with reference to the revised assessment order, so a deposit made after that revision can be sufficient for admission of the appeal. The refusal to entertain the appeal was set aside, and the matter was allowed to proceed on merits on the basis of the revised assessment. Case-Laws VAT and Sales Tax Tue, 25 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334529