https://www.taxtmi.com/caselaws?id=765369 A timely rectification application under Section 84 of the TNVAT Act, 2006 was held maintainable because the provision is confined to errors apparent on the face of the record and is pari materia with Section 55 of the TNGST Act, 1959. The absence of a prior statutory appeal and the earlier dismissal or withdrawal of writ proceedings did not bar the remedy, especially after the legal position had been settled in favour of the assessee. The rejection order was therefore liable to be quashed and the matter remitted for fresh consideration on merits. en-us Fri, 24 Jan 2025 00:00:00 +0530 Fri, 31 Jan 2025 07:54:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765369 A timely rectification application under Section 84 of the TNVAT Act, 2006 was held maintainable because the provision is confined to errors apparent on the face of the record and is pari materia with Section 55 of the TNGST Act, 1959. The absence of a prior statutory appeal and the earlier dismissal or withdrawal of writ proceedings did not bar the remedy, especially after the legal position had been settled in favour of the assessee. The rejection order was therefore liable to be quashed and the matter remitted for fresh consideration on merits. Case-Laws VAT / Sales Tax Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765369