https://www.taxtmi.com/caselaws?id=404415 Section 55(3-A) of the Tamil Nadu General Sales Tax Act, 1959 preserves the assessing authority's power to rectify an assessment even after the original order has been taken in appeal or revision. The authority cannot decline to consider a rectification petition merely because earlier appellate or revisional proceedings were concluded; doing so amounts to failure to exercise a statutory power that remains available. The Madras HC held that the refusal to entertain the petition on that ground was unsustainable, set aside the decision, and remitted the matter for fresh consideration of the rectification request after hearing the assessee. en-us Thu, 04 Feb 2021 00:00:00 +0530 Tue, 23 Feb 2021 09:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404415 Section 55(3-A) of the Tamil Nadu General Sales Tax Act, 1959 preserves the assessing authority's power to rectify an assessment even after the original order has been taken in appeal or revision. The authority cannot decline to consider a rectification petition merely because earlier appellate or revisional proceedings were concluded; doing so amounts to failure to exercise a statutory power that remains available. The Madras HC held that the refusal to entertain the petition on that ground was unsustainable, set aside the decision, and remitted the matter for fresh consideration of the rectification request after hearing the assessee. Case-Laws VAT and Sales Tax Thu, 04 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404415