https://www.taxtmi.com/caselaws?id=334109 Section 23(1) of the Tamil Nadu Value Added Tax Act, 2006 permits deferment where an identical question of law is pending before the High Court or Supreme Court. Because the validity of Section 19(11) was already under challenge before the Supreme Court in proceedings initiated by the petitioner, and that outcome could affect entitlement to tax credit, the assessment proceedings had to wait for the Supreme Court's decision. Quashing of the assessment order was declined, but the order was directed to remain in abeyance and no recovery action could be taken until disposal of the pending special leave petition. en-us Fri, 10 Jun 2016 00:00:00 +0530 Fri, 04 Nov 2016 09:35:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334109 Section 23(1) of the Tamil Nadu Value Added Tax Act, 2006 permits deferment where an identical question of law is pending before the High Court or Supreme Court. Because the validity of Section 19(11) was already under challenge before the Supreme Court in proceedings initiated by the petitioner, and that outcome could affect entitlement to tax credit, the assessment proceedings had to wait for the Supreme Court's decision. Quashing of the assessment order was declined, but the order was directed to remain in abeyance and no recovery action could be taken until disposal of the pending special leave petition. Case-Laws VAT and Sales Tax Fri, 10 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334109