https://www.taxtmi.com/caselaws?id=434782 Rectification under Section 84 of the Tamil Nadu Value Added Tax Act is limited to correcting an error apparent on the face of the record and is not a substitute for a regular assessment proceeding. An opportunity of hearing is required only when the rectification results in enhancement of assessment or penalty. As the impugned orders did not enhance either assessment or penalty, the absence of further hearing did not amount to a violation of natural justice, and the rejection of the rectification applications was upheld. 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 Rectification under Section 84 of the Tamil Nadu Value Added Tax Act is limited to correcting an error apparent on the face of the record and is not a substitute for a regular assessment proceeding. An opportunity of hearing is required only when the rectification results in enhancement of assessment or penalty. As the impugned orders did not enhance either assessment or penalty, the absence of further hearing did not amount to a violation of natural justice, and the rejection of the rectification applications was upheld. Case-Laws VAT and Sales Tax Mon, 27 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434782