https://www.taxtmi.com/caselaws?id=398666 Rectification under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 must be disposed of through a speaking order and consistent fair procedure, especially where the dealer specifically requests a personal hearing. The Madras High Court noted that the rejection of rectification applications, arising from assessments proposing reversal of input tax credit, was non-speaking and did not reflect issue-wise consideration of objections. Relying on the departmental circular requiring reasonable opportunity, consideration of objections, and personal hearing in assessment proceedings, the Court held the rejection unsustainable. The impugned assessments and connected orders were set aside and the matter remanded for fresh consideration de novo after granting personal hearing. en-us Fri, 21 Aug 2020 00:00:00 +0530 Tue, 22 Sep 2020 09:35:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398666 Rectification under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 must be disposed of through a speaking order and consistent fair procedure, especially where the dealer specifically requests a personal hearing. The Madras High Court noted that the rejection of rectification applications, arising from assessments proposing reversal of input tax credit, was non-speaking and did not reflect issue-wise consideration of objections. Relying on the departmental circular requiring reasonable opportunity, consideration of objections, and personal hearing in assessment proceedings, the Court held the rejection unsustainable. The impugned assessments and connected orders were set aside and the matter remanded for fresh consideration de novo after granting personal hearing. Case-Laws VAT and Sales Tax Fri, 21 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398666