https://www.taxtmi.com/caselaws?id=349864 Rectification under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 requires the authority to address objections by a reasoned speaking order, since power to correct an error apparent on the face of the record cannot be exercised by a bare assertion that no such error exists. Where the assessment dispute involves a factual basis challenge, fairness also requires a personal hearing. The rejection order was found inadequately reasoned and procedurally unfair, and the rectification petitions were set aside for fresh consideration in accordance with law. en-us Wed, 04 Oct 2017 00:00:00 +0530 Fri, 27 Oct 2017 09:02:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349864 Rectification under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 requires the authority to address objections by a reasoned speaking order, since power to correct an error apparent on the face of the record cannot be exercised by a bare assertion that no such error exists. Where the assessment dispute involves a factual basis challenge, fairness also requires a personal hearing. The rejection order was found inadequately reasoned and procedurally unfair, and the rectification petitions were set aside for fresh consideration in accordance with law. Case-Laws VAT and Sales Tax Wed, 04 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349864