https://www.taxtmi.com/caselaws?id=419315 A statutory rectification application under Section 84 of the Tamil Nadu Value Added Tax Act must be expressly decided on merits by allowing or rejecting it before coercive recovery proceeds on the original assessment. Where the dealer's rectification request remained pending and had not been finally disposed of for all assessment years, enforcement of the demand based on the original assessment was impermissible. The Madras HC therefore found the demand unsustainable, set it aside, and remitted the matter for fresh consideration of the rectification application in accordance with law. en-us Mon, 07 Feb 2022 00:00:00 +0530 Tue, 13 Sep 2022 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419315 A statutory rectification application under Section 84 of the Tamil Nadu Value Added Tax Act must be expressly decided on merits by allowing or rejecting it before coercive recovery proceeds on the original assessment. Where the dealer's rectification request remained pending and had not been finally disposed of for all assessment years, enforcement of the demand based on the original assessment was impermissible. The Madras HC therefore found the demand unsustainable, set it aside, and remitted the matter for fresh consideration of the rectification application in accordance with law. Case-Laws VAT and Sales Tax Mon, 07 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419315