https://www.taxtmi.com/caselaws?id=420212 A rectification rejection under Section 84 of the TNVAT Act was held unsustainable because the order merely reproduced the provision and stated that the assessing officer had no power to revise the assessment, without dealing with the specific grounds raised by the applicant. A rejection of rectification must show that the reasons put forward were considered and must disclose why each ground was accepted or rejected. As no reasoned consideration was recorded, the matter was remitted for fresh consideration after hearing the petitioner and passing a reasoned order. en-us Wed, 09 Mar 2022 00:00:00 +0530 Wed, 30 Mar 2022 08:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420212 A rectification rejection under Section 84 of the TNVAT Act was held unsustainable because the order merely reproduced the provision and stated that the assessing officer had no power to revise the assessment, without dealing with the specific grounds raised by the applicant. A rejection of rectification must show that the reasons put forward were considered and must disclose why each ground was accepted or rejected. As no reasoned consideration was recorded, the matter was remitted for fresh consideration after hearing the petitioner and passing a reasoned order. Case-Laws VAT and Sales Tax Wed, 09 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420212