2023 (3) TMI 168

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....s. : Mr.C.Harsha Raj Additional Government Pleader COMMON ORDER These writ petitions have been filed challenging the orders both dated 21.12.2022 passed under section 84 of the Tamil Nadu Value Added Tax Act, 2006 rejecting the petitioner's application in respect of the assessment years 2014-15 and 2015-16. 2. Heard Mr.Adithya Reddy, learned counsel for the petitioner and Mr.C.Harsha Raj, l....

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....n held as follows: "6.Rectification application under Section 84 of the Act cannot be treated on par with a regular assessment. Only in cases, where there is an error which is apparent on the face of the record in the Assessment Order, a rectification under Section 84 of the Act is permissible. If the opportunity of hearing for the Dealer is made mandatory in an application filed under Section 8....

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....ng to the petitioner. Since the respondents have confirmed the Assessment made in the year 2016 for the Assessment Year 2013-14 in the impugned order, the question of granting an opportunity of hearing to the petitioner will not arise. The 1st respondent has rightly rejected the petitioner's request for rectification under Section 84 of the TNVAT Act, 2006." 4. In the case on hand also, in th....