https://www.taxtmi.com/caselaws?id=367152 The impugned tax and penalty demand under the Tamil Nadu Value Added Tax Act did not survive once the department passed revised assessment orders and dropped the penalty component. The court treated the Commissioner's earlier direction as having been acted upon within the department, and held that the recovery notice could not continue on a contrary footing. The argument that the earlier direction lacked legal force was rejected because the department's own conduct showed it had been implemented. Relief was therefore granted against the recovery notice to that extent. en-us Wed, 04 Jul 2018 00:00:00 +0530 Mon, 17 Sep 2018 07:37:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367152 The impugned tax and penalty demand under the Tamil Nadu Value Added Tax Act did not survive once the department passed revised assessment orders and dropped the penalty component. The court treated the Commissioner's earlier direction as having been acted upon within the department, and held that the recovery notice could not continue on a contrary footing. The argument that the earlier direction lacked legal force was rejected because the department's own conduct showed it had been implemented. Relief was therefore granted against the recovery notice to that extent. Case-Laws VAT and Sales Tax Wed, 04 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367152