2021 (11) TMI 828

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.... For the Respondent : Mr.D.Ravichander Government Counsel ORDER Mr.D.Ravichander, learned Government Counsel takes notice on behalf of the respondent. 2. The petitioner has challenged the impugned order passed by the respondent rejecting the request of the petitioner for rectification of an Assessment Order dated 16.06.2015 passed under Section 84 of the Tamil Nadu Value Added Tax Act, 20....

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....emplates a personal hearing by the respondent and therefore the impugned order is liable to be quashed with the liberty to the petitioner to make appropriate representation before the respondent. 6. Appearing on behalf of the respondent, the learned Government Counsel submits that assessment under CST for the Assessment Year 2011-2012 was finally assessed on 16.06.2015. It is submitted that rec....

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....on the face of record can cover only clerical and arithmetical mistakes and since the very basis of assessment is sought to be rectified in the application dated 07.12.2018, the impugned order passed on 08.01.2019 is to be sustained. 10. Heard the learned counsel for the petitioner and the learned Government Counsel for the respondent. I have perused the impugned order dated 08.01.2019 and the ....