https://www.taxtmi.com/caselaws?id=375848 Rectification under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 could not be rejected on a technical reference to the appellate remedy under Section 51(1) where the request concerned factual reconciliation and arithmetic errors. The Madras HC treated the petition according to its substance, held that the assessee was entitled to place its case before the authority, and found that a cursory rejection was hyper-technical. The authority was directed to afford a personal hearing and decide the rectification petition on merits in accordance with law. en-us Mon, 18 Feb 2019 00:00:00 +0530 Wed, 27 Feb 2019 06:55:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375848 Rectification under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 could not be rejected on a technical reference to the appellate remedy under Section 51(1) where the request concerned factual reconciliation and arithmetic errors. The Madras HC treated the petition according to its substance, held that the assessee was entitled to place its case before the authority, and found that a cursory rejection was hyper-technical. The authority was directed to afford a personal hearing and decide the rectification petition on merits in accordance with law. Case-Laws VAT and Sales Tax Mon, 18 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375848