https://www.taxtmi.com/caselaws?id=380899 A recovery notice based on an inferred admission of tax liability cannot stand where the assessee was not given a fair and effective opportunity to object and the underlying liability was not conclusively determined on the relevant material. The Madras HC noted that handing over cheques did not by itself establish admission, and that the petitioner had consistently contended the goods were capital goods taxable at a lower rate. As the notice under Section 45 of the Tamil Nadu Value Added Tax Act, 2006 was issued without sufficient opportunity and without proper factual determination, it was quashed and the matter was remanded for fresh consideration after hearing the petitioner. en-us Mon, 18 Mar 2019 00:00:00 +0530 Fri, 31 May 2019 09:15:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380899 A recovery notice based on an inferred admission of tax liability cannot stand where the assessee was not given a fair and effective opportunity to object and the underlying liability was not conclusively determined on the relevant material. The Madras HC noted that handing over cheques did not by itself establish admission, and that the petitioner had consistently contended the goods were capital goods taxable at a lower rate. As the notice under Section 45 of the Tamil Nadu Value Added Tax Act, 2006 was issued without sufficient opportunity and without proper factual determination, it was quashed and the matter was remanded for fresh consideration after hearing the petitioner. Case-Laws VAT and Sales Tax Mon, 18 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380899