https://www.taxtmi.com/caselaws?id=415047 Rectification under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 is confined to mistakes apparent on the face of the record and cannot be used to reopen the substantive basis of a completed assessment. Where the assessment has attained finality, a rectification request that in substance seeks to bypass the statutory appellate remedy is not maintainable. The Madras High Court found no apparent error justifying exercise of rectification power and noted that the assessee had not challenged the assessment before the Appellate Commissioner within time. The rejection of the rectification request was therefore upheld. en-us Tue, 09 Nov 2021 00:00:00 +0530 Thu, 25 Nov 2021 07:56:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415047 Rectification under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 is confined to mistakes apparent on the face of the record and cannot be used to reopen the substantive basis of a completed assessment. Where the assessment has attained finality, a rectification request that in substance seeks to bypass the statutory appellate remedy is not maintainable. The Madras High Court found no apparent error justifying exercise of rectification power and noted that the assessee had not challenged the assessment before the Appellate Commissioner within time. The rejection of the rectification request was therefore upheld. Case-Laws VAT and Sales Tax Tue, 09 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415047