https://www.taxtmi.com/caselaws?id=165494 Under the Tamil Nadu Value Added Tax Act, 2006, tax dues cannot be enforced by collection during audit or inspection unless the mandatory pre-assessment notice, opportunity to object, and assessment order are first completed. Because no assessment order had been passed for the relevant years, the collection was unsustainable in law. The court therefore directed refund of the amounts already collected, while leaving the authority free to complete assessment in accordance with law. en-us Mon, 28 Feb 2011 00:00:00 +0530 Tue, 16 Sep 2014 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165494 Under the Tamil Nadu Value Added Tax Act, 2006, tax dues cannot be enforced by collection during audit or inspection unless the mandatory pre-assessment notice, opportunity to object, and assessment order are first completed. Because no assessment order had been passed for the relevant years, the collection was unsustainable in law. The court therefore directed refund of the amounts already collected, while leaving the authority free to complete assessment in accordance with law. Case-Laws VAT and Sales Tax Mon, 28 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165494