https://www.taxtmi.com/caselaws?id=434373 Rectification under Section 84 of the Tamil Nadu Value Added Tax Act is limited to errors apparent on the face of the record and must be sought within the statutory period. A belated attempt to invoke rectification after bypassing the statutory appeal failed, as no apparent error warranting correction was shown. Where the authority did not propose enhancement or revision of the assessment, the proviso did not require personal hearing, so absence of such hearing did not invalidate the order. The rejection of the rectification petitions was therefore sustained, and the consequential auction notice and coercive recovery action were left undisturbed. en-us Mon, 20 Feb 2023 00:00:00 +0530 Thu, 23 Feb 2023 08:51:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434373 Rectification under Section 84 of the Tamil Nadu Value Added Tax Act is limited to errors apparent on the face of the record and must be sought within the statutory period. A belated attempt to invoke rectification after bypassing the statutory appeal failed, as no apparent error warranting correction was shown. Where the authority did not propose enhancement or revision of the assessment, the proviso did not require personal hearing, so absence of such hearing did not invalidate the order. The rejection of the rectification petitions was therefore sustained, and the consequential auction notice and coercive recovery action were left undisturbed. Case-Laws VAT and Sales Tax Mon, 20 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434373