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 b

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