https://www.taxtmi.com/caselaws?id=375535 Belated filing of Form WW and the audit report under the Tamil Nadu Value Added Tax Act, 2006 could not be ignored where the audit report itself was not disputed and the defect had been subsequently cured. The court treated the issue as governed by an earlier decision that the assessee's obligation is to file returns, and that belated production should be considered on merits rather than rejected only on limitation grounds. Because the penalty had been paid and applications under Section 84 were filed along with the audit report, the assessment orders were set aside and the matters were remitted for fresh consideration of Form WW and reassessment after due opportunity of hearing. en-us Tue, 29 Jan 2019 00:00:00 +0530 Wed, 20 Feb 2019 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375535 Belated filing of Form WW and the audit report under the Tamil Nadu Value Added Tax Act, 2006 could not be ignored where the audit report itself was not disputed and the defect had been subsequently cured. The court treated the issue as governed by an earlier decision that the assessee's obligation is to file returns, and that belated production should be considered on merits rather than rejected only on limitation grounds. Because the penalty had been paid and applications under Section 84 were filed along with the audit report, the assessment orders were set aside and the matters were remitted for fresh consideration of Form WW and reassessment after due opportunity of hearing. Case-Laws VAT and Sales Tax Tue, 29 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375535