https://www.taxtmi.com/caselaws?id=368036 An application for rectification under section 84 of the Tamil Nadu Value Added Tax Act had to be considered on the grounds and materials placed by the assessee, with reasons recorded on those grounds. The High Court noted that the authority's rejection merely said no fresh records or grounds were filed, even though the accompanying documents had already been on record and examined. Because the order did not show proper application of mind or findings on the rectification grounds, it was set aside and the matter was remitted for fresh consideration on merits after personal hearing. en-us Wed, 19 Sep 2018 00:00:00 +0530 Mon, 01 Oct 2018 08:40:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368036 An application for rectification under section 84 of the Tamil Nadu Value Added Tax Act had to be considered on the grounds and materials placed by the assessee, with reasons recorded on those grounds. The High Court noted that the authority's rejection merely said no fresh records or grounds were filed, even though the accompanying documents had already been on record and examined. Because the order did not show proper application of mind or findings on the rectification grounds, it was set aside and the matter was remitted for fresh consideration on merits after personal hearing. Case-Laws VAT and Sales Tax Wed, 19 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368036