https://www.taxtmi.com/caselaws?id=200419 An assessment will not be interfered with on the ground of lack of opportunity where notice was issued, time was extended, hearing was granted, and the assessee still failed to file objections or supporting documents. At the same time, rectification under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 may be invoked for errors apparent on the face of the record, including defects in the treatment of specified items where relevant material was allegedly overlooked. Interim protection may be confined to recovery arising from those identified defects pending disposal of the rectification petition. en-us Fri, 03 Feb 2017 00:00:00 +0530 Wed, 28 Mar 2018 08:07:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200419 An assessment will not be interfered with on the ground of lack of opportunity where notice was issued, time was extended, hearing was granted, and the assessee still failed to file objections or supporting documents. At the same time, rectification under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 may be invoked for errors apparent on the face of the record, including defects in the treatment of specified items where relevant material was allegedly overlooked. Interim protection may be confined to recovery arising from those identified defects pending disposal of the rectification petition. Case-Laws VAT and Sales Tax Fri, 03 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200419