https://www.taxtmi.com/caselaws?id=433355 Under Section 84 of the Tamil Nadu Value Added Tax Act, 2006, rectification is confined to correcting an error apparent on the face of the record. A notice and reasonable opportunity of hearing are mandatory only when the proposed rectification would enhance an assessment or penalty. Where the rectification merely confirms the existing assessment and does not increase tax or penalty, no statutory hearing is required. The Court held that a rectification request cannot be treated like a fresh assessment and upheld the rejection of the application. en-us Mon, 23 Jan 2023 00:00:00 +0530 Mon, 11 Sep 2023 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433355 Under Section 84 of the Tamil Nadu Value Added Tax Act, 2006, rectification is confined to correcting an error apparent on the face of the record. A notice and reasonable opportunity of hearing are mandatory only when the proposed rectification would enhance an assessment or penalty. Where the rectification merely confirms the existing assessment and does not increase tax or penalty, no statutory hearing is required. The Court held that a rectification request cannot be treated like a fresh assessment and upheld the rejection of the application. Case-Laws VAT and Sales Tax Mon, 23 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433355