https://www.taxtmi.com/caselaws?id=169044 An intimation recording defects noticed during a surprise inspection under the Tamil Nadu VAT Act did not, by itself, determine liability or culminate in any proceeding. Because no assessment or other action had yet been initiated on the basis of the inspection, the communication did not create a present cause of action for writ intervention. The court held that objections could be raised only if and when proceedings were later commenced, and the writ petition was therefore not maintainable at that stage. en-us Wed, 10 Sep 2014 00:00:00 +0530 Mon, 06 Apr 2015 21:08:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169044 An intimation recording defects noticed during a surprise inspection under the Tamil Nadu VAT Act did not, by itself, determine liability or culminate in any proceeding. Because no assessment or other action had yet been initiated on the basis of the inspection, the communication did not create a present cause of action for writ intervention. The court held that objections could be raised only if and when proceedings were later commenced, and the writ petition was therefore not maintainable at that stage. Case-Laws VAT and Sales Tax Wed, 10 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169044