TNVAT: Right to Appeal against rectified Assessment Order cannot be denied- HC

S. Sengodan Vs Appellate Deputy Commissioner (ST) (Madras High Court) 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.  On the other hand, if the order, passed originally stands substituted by another order under section 84 of the Tamil Nadu Value-Added Tax Act, 2006, as in ...