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2015 (12) TMI 179 - HC - VAT and Sales TaxRejection of aplication u/s 84 - Rectification of mistake - Held that:- An opportunity should be given before rejecting the application filed under Section 84 of the Act. As far as the present case is concerned, the same is not provided. When such being the case, there is no justifiable reason for the assessing authority to reject the application filed under Section 84 of the Act - impugned order passed by the respondent dated 09.10.2015 is set aside and the matter is remitted back to the respondent for passing appropriate orders on merits and in accordance with law - Decided in favour of assessee.
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