https://www.taxtmi.com/caselaws?id=338532 Rule 16-A(1) of the Tamil Nadu Value Added Tax Rules, 2007 required the audit report in Form WW to be filed within the prescribed time, and the Government Order extended that time for assessees in cyclone-hit areas, including Chennai. An assessment made before expiry of the extended period, and without waiting for the audit report, was premature and could not be sustained. The assessment was set aside and the matter remitted for fresh assessment after receipt of Form WW. en-us Wed, 25 Jan 2017 00:00:00 +0530 Tue, 07 Feb 2017 09:30:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338532 Rule 16-A(1) of the Tamil Nadu Value Added Tax Rules, 2007 required the audit report in Form WW to be filed within the prescribed time, and the Government Order extended that time for assessees in cyclone-hit areas, including Chennai. An assessment made before expiry of the extended period, and without waiting for the audit report, was premature and could not be sustained. The assessment was set aside and the matter remitted for fresh assessment after receipt of Form WW. Case-Laws VAT and Sales Tax Wed, 25 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338532