https://www.taxtmi.com/caselaws?id=378084 A pre-revision show cause notice issued under Section 27 of the Tamil Nadu VAT Act was not liable to be quashed in writ jurisdiction merely because an amount was collected during inspection without authority of law. The court treated the notice as a valid exercise of statutory power and noted that writ interference is ordinarily unavailable unless the notice is shown to be without jurisdiction or otherwise unauthorised. The impermissible inspection collection was nevertheless required to be considered for adjustment in the final assessment, and the assessee was entitled to file objections and be heard before the assessment order was made. en-us Wed, 27 Mar 2019 00:00:00 +0530 Tue, 09 Apr 2019 06:26:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378084 A pre-revision show cause notice issued under Section 27 of the Tamil Nadu VAT Act was not liable to be quashed in writ jurisdiction merely because an amount was collected during inspection without authority of law. The court treated the notice as a valid exercise of statutory power and noted that writ interference is ordinarily unavailable unless the notice is shown to be without jurisdiction or otherwise unauthorised. The impermissible inspection collection was nevertheless required to be considered for adjustment in the final assessment, and the assessee was entitled to file objections and be heard before the assessment order was made. Case-Laws VAT and Sales Tax Wed, 27 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378084