https://www.taxtmi.com/caselaws?id=434782 The Court dismissed the writ petitions challenging orders under section 84 of the Tamil Nadu Value Added Tax Act, 2006 for assessment years 2014-15 and 2015-16. The Court held that as there was no enhancement of assessment or penalty in the impugned orders, the respondent was not obligated to follow the principles of natural justice as argued by the petitioner. Rectification under Section 84 is only permissible for errors apparent on the face of the record in the assessment order, and an opportunity of hearing is mandatory only in cases of enhancement of assessment or penalty. en-us Mon, 27 Feb 2023 00:00:00 +0530 Sat, 04 Mar 2023 07:26:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434782 The Court dismissed the writ petitions challenging orders under section 84 of the Tamil Nadu Value Added Tax Act, 2006 for assessment years 2014-15 and 2015-16. The Court held that as there was no enhancement of assessment or penalty in the impugned orders, the respondent was not obligated to follow the principles of natural justice as argued by the petitioner. Rectification under Section 84 is only permissible for errors apparent on the face of the record in the assessment order, and an opportunity of hearing is mandatory only in cases of enhancement of assessment or penalty. Case-Laws VAT and Sales Tax Mon, 27 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434782