TMI Blog2021 (12) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... eads as under - Same principle will apply in the case of review under section 84 of the Tamil Nadu Value-Added Tax Act, 2006. Thus, if a review application was dismissed, the petitioner would have been entitled to file a statutory appeal against the original order of assessment and pray for exclusion of time taken in pursuing the application under section 84 by virtue of Section 14 of the Limitation Act, 1963 while preferring an appeal under section 51/52 of the Tamil Nadu Value-Added Tax Act, 2006. If the order, passed originally stands substituted by another order under section 84 of the Tamil Nadu Value- Added Tax Act, 2006, as in the present case, appellate remedy cannot disallowed. It can be appealed before the Appellate Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tances, the petitioner had filed an application for rectification of the mistakes under Section 84 of the Tamil Nadu Value Added Tax Act which came to be disposed by an order dated 29.04.2021. 5. The original assessment order passed on 19.03.2020 thus stood merged with the rectification order dated 29.04.2021. The petitioner therefore preferred an appeal before the Appellate Commissioner under Sections 51 and 53 of the TNVAT Act, 2006. By the impugned return memo dated 06.08.2021, the office of the 1st respondent has stated that the appeal is not maintainable as time barred. 6. Section 84 of the Tamil Nadu Value-Added Tax Act, 2006, allows rectification of mistake of an order passed by an Assessing Authority, the Appellate Authority o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... new decree, would be a decree superseding the earlier one. The principle or logic flowing from the above said decisions can usefully be utilised for resolving the issue at hand. 10. A reading of Sub Section (5) to Section 84 of the TNVAT Act, 2006 makes it clear that the provisions of this Act relating to appeal and revision shall apply to an order or rectification made under this section as they apply to the order in respect of which such order of rectification has been made which reads as under. Section 84(5) of the TNVAT Act, 2006 is reproduced below:- ''(5) The provisions of this Act relating to appeal and revision shall apply to an order or rectification made under this section as they apply to the order in respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 006, as in the present case, appellate remedy cannot disallowed. It can be appealed before the Appellate Commissioner under section 51/52 of the Tamil Nadu Value-Added Tax Act, 2006 as a fresh period of limitation would commence for appeal from passing of the order under review. Once an assessment order is rectified, the remedy to file an appeal against such assessment order cannot be denied. 16. Therefore, the memo returning of the appeal filed by the petitioner under Sections 51 / 52 of TNVAT Act, 2006 cannot be sustained. 17. Therefore, there is no merits in the impugned return memos of the office of the 1st respondent. The petitioner was well within his rights to have filed an appeal against the order/s dated 29.4.2021. 18. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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