https://www.taxtmi.com/caselaws?id=347247 A rectification petition alleging an apparent error in the assessment order under the Tamil Nadu Value Added Tax Act must be considered on merits and cannot be left pending indefinitely. The appellate authority has power to examine whether an error apparent on the face of the record exists, and if further verification is needed it may require production of the relevant Form-C and Form-F declarations. The authority must afford personal hearing and pass a reasoned order within the stipulated time. en-us Thu, 03 Aug 2017 00:00:00 +0530 Fri, 01 Sep 2017 07:45:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347247 A rectification petition alleging an apparent error in the assessment order under the Tamil Nadu Value Added Tax Act must be considered on merits and cannot be left pending indefinitely. The appellate authority has power to examine whether an error apparent on the face of the record exists, and if further verification is needed it may require production of the relevant Form-C and Form-F declarations. The authority must afford personal hearing and pass a reasoned order within the stipulated time. Case-Laws VAT and Sales Tax Thu, 03 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347247