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    <title>2021 (8) TMI 247 - MADRAS HIGH COURT</title>
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    <description>A taxpayer sought rectification of assessment orders under Section 84 of the Tamil Nadu Value Added Tax Act, 2006, alleging an error apparent on the face of the record. The Court did not decide the merits of the alleged error; it recorded the respondent&#039;s statement that the representation would be considered and directed that it be examined on merits and in accordance with law. The respondent was required to afford the petitioner an opportunity of hearing and pass appropriate orders within six weeks.</description>
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      <description>A taxpayer sought rectification of assessment orders under Section 84 of the Tamil Nadu Value Added Tax Act, 2006, alleging an error apparent on the face of the record. The Court did not decide the merits of the alleged error; it recorded the respondent&#039;s statement that the representation would be considered and directed that it be examined on merits and in accordance with law. The respondent was required to afford the petitioner an opportunity of hearing and pass appropriate orders within six weeks.</description>
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