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TMI Blog2022 (3) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... de. If such application is made, that shall be considered and decided by either of these authorities before whom such application has been made under Section 84 and it shall be decided as to whether the rectification sought for by the dealer has to be made or such a request has to be rejected on merits - Here in the case in hand, admittedly there has been an application under Section 84 of the Act on 08.10.2018 and even though some rectification order has been passed on 04.02.2019, it has been specifically mentioned that, the said rectification under Section 84(1) of the Act is for the assessment year 2010-11. While the Section 84 application was pending consideration, without deciding the same by passing express order in this regard, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey alleged that, the petitioner has not filed monthly returns from February 2009 onwards. Based on the said proposal, a notice dated 31.12.2014 was issued. Thereafter, the petitioner had given a detailed reply and produced accounts and a copy of the manually prepared returns in Form-I. After verification of the returns, without giving an opportunity of personal hearing, the respondent passed the assessment order dated 10.03.2015. That was challenged in Writ proceedings before this Court and this Court directed the respondent to give a personal hearing. 3. Ultimately, the petitioner had filed an application for rectification petition for the five assessment orders from 2009-10 to 2013-14 under Section 84 of the Act on 08.10.2018. Detaile ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the date of any order passed by any authority ie., the assessing authority or appellate authority or revising authority including the appellate tribunal, to rectify any error apparent on the face of the record. 8. When that being so, when such an application has been made by the petitioner / dealer on 08.10.2018, the same has not been decided and it has been kept pending. While so, the Revenue cannot proceed to make a demand for all the five years based on the original assessment without deciding the rectification application. Therefore, on that ground, the impugned demand made by the Revenue is vitiated. Therefore, it shall be set aside and a direction may be issued to the respondent to decide the Section 84 application at the earliest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or appellate authority or revising authority, including appellate Tribunal, if the dealer / assessee finds certain error apparent on the face of the record, in order to rectify the same, a rectification application can be made. 13. If such application is made, that shall be considered and decided by either of these authorities before whom such application has been made under Section 84 and it shall be decided as to whether the rectification sought for by the dealer has to be made or such a request has to be rejected on merits. Here in the case in hand, admittedly there has been an application under Section 84 of the Act on 08.10.2018 and even though some rectification order has been passed on 04.02.2019, it has been specifically mention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... make a demand on the original assessment. Therefore, this Court has no hesitation to hold that the present demand dated 27.02.2019 is infirm and therefore, it is liable to be interfered with. 18. In that view of the matter, this Court is inclined to dispose of this writ petition with the following order. The impugned demand order dated 27.02.2019 is set aside and the matter is remitted back to the respondent, who shall consider the rectification application submitted by the petitioner dated 08.10.2018 for all the five years from 2009-10 to 2013-14 and pass orders thereon on merits and in accordance with law. In this regard, if any further input is required to be received from the dealer / petitioner that can also be receive ..... X X X X Extracts X X X X X X X X Extracts X X X X
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