https://www.taxtmi.com/caselaws?id=374711 A taxpayer who challenged assessment and rectification orders under the Tamil Nadu VAT Act before the wrong forum was held entitled to pursue the proper revisional remedy. The error was treated as one of mistaken presentation, and the competent authority should not have treated the papers as a fresh rectification application. Liberty was therefore granted to file the appropriate revision before the revisional authority, which was directed to consider the matter on merits without relying on limitation. en-us Tue, 04 Dec 2018 00:00:00 +0530 Fri, 08 Feb 2019 06:28:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374711 A taxpayer who challenged assessment and rectification orders under the Tamil Nadu VAT Act before the wrong forum was held entitled to pursue the proper revisional remedy. The error was treated as one of mistaken presentation, and the competent authority should not have treated the papers as a fresh rectification application. Liberty was therefore granted to file the appropriate revision before the revisional authority, which was directed to consider the matter on merits without relying on limitation. Case-Laws VAT and Sales Tax Tue, 04 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374711