https://www.taxtmi.com/caselaws?id=372244 A revision notice proposing reassessment and penalty under the Tamil Nadu Value Added Tax Act, 2006 must disclose why completed assessments are sought to be reopened; a mere repetition of an earlier proposal without reference to the prior assessment or the grounds for revision is legally defective. Although the assessing authority may revise an assessment within limitation, the notice cannot proceed as a fresh original proposal ignoring earlier proceedings. On that basis, the impugned notice was unsustainable in law and liable to be withdrawn, while liberty remained to issue a fresh notice in accordance with law. en-us Tue, 04 Dec 2018 00:00:00 +0530 Thu, 20 Dec 2018 06:27:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372244 A revision notice proposing reassessment and penalty under the Tamil Nadu Value Added Tax Act, 2006 must disclose why completed assessments are sought to be reopened; a mere repetition of an earlier proposal without reference to the prior assessment or the grounds for revision is legally defective. Although the assessing authority may revise an assessment within limitation, the notice cannot proceed as a fresh original proposal ignoring earlier proceedings. On that basis, the impugned notice was unsustainable in law and liable to be withdrawn, while liberty remained to issue a fresh notice in accordance with law. Case-Laws VAT and Sales Tax Tue, 04 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372244