https://www.taxtmi.com/caselaws?id=372239 An assessing officer had no jurisdiction under section 84 of the Tamil Nadu Value Added Tax Act, 2006 to revise an assessment order that had already been revised and had attained finality. The original assessment under the Central Sales Tax Act, 1956 was revised on the assessee's request after production of Form C declarations, with credit granted and tax liability modified. Because that revised order had become final, the later notice could not lawfully reopen it under section 84. The impugned revision was therefore without jurisdiction and liable to be quashed. en-us Thu, 26 Jul 2018 00:00:00 +0530 Thu, 20 Dec 2018 06:09:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372239 An assessing officer had no jurisdiction under section 84 of the Tamil Nadu Value Added Tax Act, 2006 to revise an assessment order that had already been revised and had attained finality. The original assessment under the Central Sales Tax Act, 1956 was revised on the assessee's request after production of Form C declarations, with credit granted and tax liability modified. Because that revised order had become final, the later notice could not lawfully reopen it under section 84. The impugned revision was therefore without jurisdiction and liable to be quashed. Case-Laws VAT and Sales Tax Thu, 26 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372239