https://www.taxtmi.com/caselaws?id=411856 Omission to consider C-forms and related material was held not to be rectifiable under Section 84 of the Tamil Nadu Value Added Tax Act, 2006, because the provision is confined to errors apparent on the face of the record and does not permit reopening assessment controversies; the proper remedy lies in appeal. In a fiscal matter, the writ petitions were also declined because an efficacious statutory appeal under Section 51 was available, no exceptional ground for bypassing that remedy was shown, and the dispute was already in a second round of litigation. The challenge was therefore relegated to the appellate forum and the rectification request rejected in substance. en-us Tue, 24 Aug 2021 00:00:00 +0530 Fri, 03 Sep 2021 20:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411856 Omission to consider C-forms and related material was held not to be rectifiable under Section 84 of the Tamil Nadu Value Added Tax Act, 2006, because the provision is confined to errors apparent on the face of the record and does not permit reopening assessment controversies; the proper remedy lies in appeal. In a fiscal matter, the writ petitions were also declined because an efficacious statutory appeal under Section 51 was available, no exceptional ground for bypassing that remedy was shown, and the dispute was already in a second round of litigation. The challenge was therefore relegated to the appellate forum and the rectification request rejected in substance. Case-Laws VAT and Sales Tax Tue, 24 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411856