https://www.taxtmi.com/caselaws?id=357569 Section 84 of the Tamil Nadu Value Added Tax Act, 2006 permits rectification only for an error apparent on the face of the record through the prescribed statutory mechanism. An application seeking withdrawal of a demand notice in Form-RR was therefore not a rectification petition under Section 84. On that basis, the earlier writ order dismissing the challenge to the assessment order was found unsustainable, and the matter was remitted for fresh consideration with liberty to place additional pleadings and documents before the writ Court, including on the impact of Section 19(2)(v). en-us Mon, 12 Mar 2018 00:00:00 +0530 Mon, 26 Mar 2018 08:35:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357569 Section 84 of the Tamil Nadu Value Added Tax Act, 2006 permits rectification only for an error apparent on the face of the record through the prescribed statutory mechanism. An application seeking withdrawal of a demand notice in Form-RR was therefore not a rectification petition under Section 84. On that basis, the earlier writ order dismissing the challenge to the assessment order was found unsustainable, and the matter was remitted for fresh consideration with liberty to place additional pleadings and documents before the writ Court, including on the impact of Section 19(2)(v). Case-Laws VAT and Sales Tax Mon, 12 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357569