https://www.taxtmi.com/caselaws?id=439207 An order disposing of an additional rectification petition under section 84 of the Tamil Nadu Value Added Tax Act, 2006 was treated as a substantive rectification order, so it could not be passed without notice and a hearing. The High Court held that fair procedure required the assessing authority to hear the petitioner and then decide the pending rectification and additional rectification petitions together on merits. Because that opportunity was not given, the communication was set aside and the matter was remitted for fresh consideration in accordance with law after hearing the petitioner. en-us Tue, 13 Jun 2023 00:00:00 +0530 Tue, 20 Jun 2023 10:08:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439207 An order disposing of an additional rectification petition under section 84 of the Tamil Nadu Value Added Tax Act, 2006 was treated as a substantive rectification order, so it could not be passed without notice and a hearing. The High Court held that fair procedure required the assessing authority to hear the petitioner and then decide the pending rectification and additional rectification petitions together on merits. Because that opportunity was not given, the communication was set aside and the matter was remitted for fresh consideration in accordance with law after hearing the petitioner. Case-Laws VAT and Sales Tax Tue, 13 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439207