https://www.taxtmi.com/caselaws?id=418536 A rectification application under Section 55 of the Tamil Nadu General Sales Tax Act, 1959 cannot be rejected merely because earlier writ or appeal proceedings did not end in a merits adjudication. Where an apparent computation error is alleged, the authority must examine maintainability and the merits of the request and pass a speaking order. The rejection based only on the failure of prior proceedings, without considering the claimed error, was unsustainable. The High Court quashed the impugned order and directed fresh consideration of the rectification plea on merits. en-us Mon, 10 Jan 2022 00:00:00 +0530 Sat, 19 Feb 2022 07:02:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418536 A rectification application under Section 55 of the Tamil Nadu General Sales Tax Act, 1959 cannot be rejected merely because earlier writ or appeal proceedings did not end in a merits adjudication. Where an apparent computation error is alleged, the authority must examine maintainability and the merits of the request and pass a speaking order. The rejection based only on the failure of prior proceedings, without considering the claimed error, was unsustainable. The High Court quashed the impugned order and directed fresh consideration of the rectification plea on merits. Case-Laws VAT and Sales Tax Mon, 10 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418536