https://www.taxtmi.com/caselaws?id=412078 Section 84 of the Tamil Nadu Value Added Tax Act allows the assessing authority to rectify an error apparent on the face of the record within five years, and that power remains available even if an appeal or revision lies or has been filed. The authority must examine the assessee's rectification request on its own merits, based on the materials produced, and cannot reject it solely because an appellate remedy exists. The representation was therefore required to be considered in accordance with law after hearing the assessee, and the objection based on non-availment of appeal was rejected. en-us Mon, 02 Aug 2021 00:00:00 +0530 Thu, 09 Sep 2021 08:22:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412078 Section 84 of the Tamil Nadu Value Added Tax Act allows the assessing authority to rectify an error apparent on the face of the record within five years, and that power remains available even if an appeal or revision lies or has been filed. The authority must examine the assessee's rectification request on its own merits, based on the materials produced, and cannot reject it solely because an appellate remedy exists. The representation was therefore required to be considered in accordance with law after hearing the assessee, and the objection based on non-availment of appeal was rejected. Case-Laws VAT and Sales Tax Mon, 02 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412078