https://www.taxtmi.com/caselaws?id=251564 A revision rejected solely on limitation under Section 54(1) of the Tamil Nadu Value Added Tax Act, 2006 was directed to be entertained if the papers were in order and decided on merits. The court did not adjudicate the underlying assessment dispute in these writ petitions and declined to pursue the limitation objection further. The practical effect was that the revisional authority had to receive and dispose of the revision in accordance with law, with the matter sent back for merits-based consideration rather than being barred at the threshold. en-us Thu, 24 Jul 2014 00:00:00 +0530 Thu, 18 Sep 2014 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251564 A revision rejected solely on limitation under Section 54(1) of the Tamil Nadu Value Added Tax Act, 2006 was directed to be entertained if the papers were in order and decided on merits. The court did not adjudicate the underlying assessment dispute in these writ petitions and declined to pursue the limitation objection further. The practical effect was that the revisional authority had to receive and dispose of the revision in accordance with law, with the matter sent back for merits-based consideration rather than being barred at the threshold. Case-Laws VAT and Sales Tax Thu, 24 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251564