https://www.taxtmi.com/caselaws?id=435347 Non-consideration of a material submission already on the appellate record constitutes an error apparent on the face of the record and may be rectified under Section 84 of the Tamil Nadu Value Added Tax Act, 2006. The Madras HC held that the rectification power extends to assessing, appellate and revisional authorities, and that the assessee's additional submission dated 23.01.2019 raised an alternate contention that required consideration. Because the appellate order omitted that submission, the rejection of rectification on the ground that there was no discussion in the order was unsustainable. The impugned orders were set aside and the matter remitted for fresh consideration of the rectification application in accordance with law. en-us Thu, 09 Mar 2023 00:00:00 +0530 Sat, 18 Mar 2023 08:27:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435347 Non-consideration of a material submission already on the appellate record constitutes an error apparent on the face of the record and may be rectified under Section 84 of the Tamil Nadu Value Added Tax Act, 2006. The Madras HC held that the rectification power extends to assessing, appellate and revisional authorities, and that the assessee's additional submission dated 23.01.2019 raised an alternate contention that required consideration. Because the appellate order omitted that submission, the rejection of rectification on the ground that there was no discussion in the order was unsustainable. The impugned orders were set aside and the matter remitted for fresh consideration of the rectification application in accordance with law. Case-Laws VAT and Sales Tax Thu, 09 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435347