https://www.taxtmi.com/caselaws?id=415382 Section 84 of the Tamil Nadu Value Added Tax Act requires a rectification application to be examined on merits by the authority empowered to correct errors apparent on the record. An assessing authority cannot bypass that statutory mechanism by merely advising the assessee to file a regular appeal against the revised assessment order. Where the impugned proceeding is only such an advisory notice, a revision challenging it cannot be rejected on the premise that an appeal lies against the assessment order. The Madras HC set aside the notice and the revisional order and remitted the matter for fresh decision on the rectification request under Section 84. en-us Wed, 04 Aug 2021 00:00:00 +0530 Sat, 04 Dec 2021 08:44:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415382 Section 84 of the Tamil Nadu Value Added Tax Act requires a rectification application to be examined on merits by the authority empowered to correct errors apparent on the record. An assessing authority cannot bypass that statutory mechanism by merely advising the assessee to file a regular appeal against the revised assessment order. Where the impugned proceeding is only such an advisory notice, a revision challenging it cannot be rejected on the premise that an appeal lies against the assessment order. The Madras HC set aside the notice and the revisional order and remitted the matter for fresh decision on the rectification request under Section 84. Case-Laws VAT and Sales Tax Wed, 04 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415382