https://www.taxtmi.com/caselaws?id=346029 Rectification that positively modifies an assessment can merge with the original assessment and affect its finality, leaving the dealer entitled to an appellate remedy against the altered order. An appeal should not be rejected as not maintainable merely because the original assessment was also separately challenged when the grievance survives against the modified assessment. The appellate authority was required to consider both the assessment and rectification orders on merits after hearing the dealer. The technical dismissal was unsustainable, and the matter was remitted for fresh decision on merits. en-us Mon, 10 Jul 2017 00:00:00 +0530 Thu, 03 Aug 2017 07:16:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346029 Rectification that positively modifies an assessment can merge with the original assessment and affect its finality, leaving the dealer entitled to an appellate remedy against the altered order. An appeal should not be rejected as not maintainable merely because the original assessment was also separately challenged when the grievance survives against the modified assessment. The appellate authority was required to consider both the assessment and rectification orders on merits after hearing the dealer. The technical dismissal was unsustainable, and the matter was remitted for fresh decision on merits. Case-Laws VAT and Sales Tax Mon, 10 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346029