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2022 (3) TMI 354 - HC - VAT and Sales TaxValidity of assessment order - rectification of mistake - error apparent on the face of record - time limitation for making such rectification of error - HELD THAT:- It is the case of the petitioner that the original invoice has been traced out only subsequently with a number and date and the same since has been readily available with the petitioner, an opportunity was sought for by way of personal hearing, for which application under Section 84 of the TNVAT Act has been made. When such an application has been made under Section 84, which can be made at any point of time or at any stage of the assessment either before the original assessing authority or the appellate authority or even the revisional authority, and if any such application under Section 84 is filed, the same shall be decided as to whether any rectification sought for by the assessee is to be made or not and accordingly, the order on merits shall be passed by disposing of the application under Section 84 of the TNVAT Act. On reading of the the reasons stated by the respondent in the impugned communication, it can easily found out that the respondent has not in fact considered the application of the petitioner under Section 84 of the TNVAT Act in a proper perspective and what has been stated and asked for or requested by the petitioner has not been considered by the respondent and they have given a different reason as if the petitioner has presumed that they had already filed the original invoice before the undersigned, i.e. the Officer who passes the impugned communication. The petitioner has not claimed that the original invoice has already been produced before the Revenue. What is stated by the petitioner is that, the petitioner has traced the original invoice and it is readily available with them to produce the same - this Court has no hesitation to hold that the impugned order does not survive under the legal scrutiny. The matter is remitted back to the respondent for reconsideration. By considering the same, application filed under Section 84 of the TNVAT Act for rectification by the petitioner shall be considered by giving an opportunity of personal hearing to the petitioner - Petition allowed by way of remand.
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