Rectification petition filed after 5 years from date of assessment order is unwarranted

Poovai Amman Agencies Vs State Tax Officer (Madras High Court) Madras High Court held that rectification petition filed after 5 years under Section 84(1) of the Tamil Nadu Value Added Tax Act, 2006 from the date of assessment order is unwarranted in law. Writ petition dismissed accordingly. Facts- This writ petition has been filed challenging the Auction Notice dated 07.02.2023, issued by the first respondent pursuant to the rejection of the Rectification Petitions filed by the petitioner under Section 84(1) of the Tamil Nadu Value Added Tax Act, 2006. Conclusion- Section 84 makes it clear tha...