https://www.taxtmi.com/caselaws?id=415303 A rectification order under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 should be passed only after giving the assessee a reasonable opportunity of personal hearing and, where necessary, an opportunity to file supporting documents. The Court's reasoning was that fair adjudication required consideration of the taxpayer's case before deciding the rectification application, especially when further material was needed. Because that opportunity was not given, the rectification order was held unsustainable and was set aside, with the matter remitted for fresh consideration after due hearing. en-us Fri, 19 Nov 2021 00:00:00 +0530 Fri, 03 Dec 2021 09:17:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415303 A rectification order under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 should be passed only after giving the assessee a reasonable opportunity of personal hearing and, where necessary, an opportunity to file supporting documents. The Court's reasoning was that fair adjudication required consideration of the taxpayer's case before deciding the rectification application, especially when further material was needed. Because that opportunity was not given, the rectification order was held unsustainable and was set aside, with the matter remitted for fresh consideration after due hearing. Case-Laws VAT and Sales Tax Fri, 19 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415303