https://www.taxtmi.com/caselaws?id=355566 Assessees who failed to produce agreement copies before completion of assessment under Section 27 of the Tamil Nadu Value Added Tax Act, 2006 were given a conditional opportunity to reopen the matter on merits. The Court noted that authenticated records from Government bodies were available and could be examined to verify turnover, but balanced that against the assessees' failure to respond to notices by requiring payment of 15% of the disputed tax for each assessment year within the stipulated time. On compliance, the assessment orders would be treated as show cause notices, objections and documents could be filed, and the assessments reconsidered; otherwise, the writ petitions would stand dismissed. en-us Wed, 10 Jan 2018 00:00:00 +0530 Fri, 16 Feb 2018 07:08:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355566 Assessees who failed to produce agreement copies before completion of assessment under Section 27 of the Tamil Nadu Value Added Tax Act, 2006 were given a conditional opportunity to reopen the matter on merits. The Court noted that authenticated records from Government bodies were available and could be examined to verify turnover, but balanced that against the assessees' failure to respond to notices by requiring payment of 15% of the disputed tax for each assessment year within the stipulated time. On compliance, the assessment orders would be treated as show cause notices, objections and documents could be filed, and the assessments reconsidered; otherwise, the writ petitions would stand dismissed. Case-Laws VAT and Sales Tax Wed, 10 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355566