https://www.taxtmi.com/caselaws?id=189404 Rectification under the Tamil Nadu VAT law cannot be rejected solely for delay or by a bare assertion that no apparent mistake exists where the dealer alleges a factual discrepancy in taxable turnover; the authority must examine the material and give reasons. Revisional orders sustaining interest also require a reasoned response to the factual and legal objections raised, and a cryptic or non-speaking order is not sustainable. The impugned orders were set aside and the matters remitted for fresh consideration with an opportunity of hearing. en-us Wed, 28 Sep 2016 00:00:00 +0530 Sun, 08 Jan 2017 19:21:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189404 Rectification under the Tamil Nadu VAT law cannot be rejected solely for delay or by a bare assertion that no apparent mistake exists where the dealer alleges a factual discrepancy in taxable turnover; the authority must examine the material and give reasons. Revisional orders sustaining interest also require a reasoned response to the factual and legal objections raised, and a cryptic or non-speaking order is not sustainable. The impugned orders were set aside and the matters remitted for fresh consideration with an opportunity of hearing. Case-Laws VAT and Sales Tax Wed, 28 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189404