https://www.taxtmi.com/caselaws?id=415612 An appeal against a rectification order under the Tamil Nadu Value Added Tax Act could not be rejected as not maintainable and time barred where rectification had resulted in a substituted order. A rectified assessment order replaces the earlier order to that extent, so the statutory appeal lies against the rectified order. If rectification is refused, the assessee remains entitled to appeal against the original assessment, and the time spent bona fide pursuing rectification may be excluded under Section 14 of the Limitation Act. The return memo was therefore unsustainable, and the appeal had to be numbered and heard on merits. en-us Tue, 09 Nov 2021 00:00:00 +0530 Fri, 10 Dec 2021 08:35:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415612 An appeal against a rectification order under the Tamil Nadu Value Added Tax Act could not be rejected as not maintainable and time barred where rectification had resulted in a substituted order. A rectified assessment order replaces the earlier order to that extent, so the statutory appeal lies against the rectified order. If rectification is refused, the assessee remains entitled to appeal against the original assessment, and the time spent bona fide pursuing rectification may be excluded under Section 14 of the Limitation Act. The return memo was therefore unsustainable, and the appeal had to be numbered and heard on merits. Case-Laws VAT and Sales Tax Tue, 09 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415612