https://www.taxtmi.com/caselaws?id=364355 A deemed assessment under the Tamil Nadu Value Added Tax Act takes effect on the statutory cut-off date, so a separate assessment order passed later cannot be enforced. However, that deeming rule does not bar further action where scrutiny shows discrepancies or inconsistencies in the returns; in such a situation, the assessing authority must proceed under the reopening machinery rather than rely on the belated order. The Madras HC therefore treated the impugned assessment order as unenforceable, while preserving the revenue's right to initiate reopening proceedings in accordance with law. en-us Fri, 13 Jul 2018 00:00:00 +0530 Fri, 27 Jul 2018 05:22:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364355 A deemed assessment under the Tamil Nadu Value Added Tax Act takes effect on the statutory cut-off date, so a separate assessment order passed later cannot be enforced. However, that deeming rule does not bar further action where scrutiny shows discrepancies or inconsistencies in the returns; in such a situation, the assessing authority must proceed under the reopening machinery rather than rely on the belated order. The Madras HC therefore treated the impugned assessment order as unenforceable, while preserving the revenue's right to initiate reopening proceedings in accordance with law. Case-Laws VAT and Sales Tax Fri, 13 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364355