https://www.taxtmi.com/caselaws?id=269163 Section 23 of the Tamil Nadu Value Added Tax Act, 2006 applies only where the assessee's own pending case before the assessing authority involves an identical question of law to another pending case of the same assessee before the High Court or Supreme Court; absent such a pending superior-court case, the procedure cannot be invoked and the request for liberty to file a declaration was rejected. A challenge to reassessment under section 19(20) also failed because the provision had already been upheld by a Division Bench, and that binding ruling governed the dispute. The writ petitions were dismissed and the reassessment orders were left intact. en-us Fri, 10 Oct 2014 00:00:00 +0530 Thu, 10 Dec 2015 08:21:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269163 Section 23 of the Tamil Nadu Value Added Tax Act, 2006 applies only where the assessee's own pending case before the assessing authority involves an identical question of law to another pending case of the same assessee before the High Court or Supreme Court; absent such a pending superior-court case, the procedure cannot be invoked and the request for liberty to file a declaration was rejected. A challenge to reassessment under section 19(20) also failed because the provision had already been upheld by a Division Bench, and that binding ruling governed the dispute. The writ petitions were dismissed and the reassessment orders were left intact. Case-Laws VAT and Sales Tax Fri, 10 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269163