https://www.taxtmi.com/caselaws?id=444267 A writ court cannot itself decide a statutory rectification request or pre-empt the assessing authority's jurisdiction under the Tamil Nadu Value Added Tax Act, 2006. Where an assessee alleges mistakes apparent on the face of the record, the proper course is for the assessing authority to examine the rectification petition in accordance with law and after hearing the assessee. Judicial review under Article 226 cannot substitute the court's view for the statutory authority on whether rectification is warranted. The writ dismissal was therefore unsustainable, and the matter had to be remitted for fresh consideration of the rectification request on merits. en-us Wed, 30 Aug 2023 00:00:00 +0530 Thu, 12 Oct 2023 10:29:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444267 A writ court cannot itself decide a statutory rectification request or pre-empt the assessing authority's jurisdiction under the Tamil Nadu Value Added Tax Act, 2006. Where an assessee alleges mistakes apparent on the face of the record, the proper course is for the assessing authority to examine the rectification petition in accordance with law and after hearing the assessee. Judicial review under Article 226 cannot substitute the court's view for the statutory authority on whether rectification is warranted. The writ dismissal was therefore unsustainable, and the matter had to be remitted for fresh consideration of the rectification request on merits. Case-Laws VAT and Sales Tax Wed, 30 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444267