https://www.taxtmi.com/caselaws?id=375848 The High Court upheld the assessment order for the period 2014-15 under the Tamil Nadu Value Added Tax Act, 2006, dismissing the challenge in W.P.No.4493 of 2019. However, the Court set aside the order dated 05.02.2019 and allowed the petition in W.P.No.4498 of 2019, directing the Assessing Officer to hear the rectification petition under Section 84. The Court emphasized the right of the assessee to seek rectification of errors in assessment, instructing a personal hearing opportunity before disposing of rectification applications involving factual and arithmetic intricacies. 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 The High Court upheld the assessment order for the period 2014-15 under the Tamil Nadu Value Added Tax Act, 2006, dismissing the challenge in W.P.No.4493 of 2019. However, the Court set aside the order dated 05.02.2019 and allowed the petition in W.P.No.4498 of 2019, directing the Assessing Officer to hear the rectification petition under Section 84. The Court emphasized the right of the assessee to seek rectification of errors in assessment, instructing a personal hearing opportunity before disposing of rectification applications involving factual and arithmetic intricacies. Case-Laws VAT and Sales Tax Mon, 18 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375848