https://www.taxtmi.com/caselaws?id=384591 Madras HC held that a revised assessment under Section 22(3) of the Tamil Nadu Value Added Tax Act, 2006 could not be sustained where the record did not show compliance with Rule 10(11) of the Tamil Nadu Value Added Tax Rules, 2007. The rule requires the assessing authority to intimate selection for scrutiny, call for the assessee's accounts, and conduct detailed scrutiny before passing fresh orders. Because the impugned assessment orders disclosed no prior call for accounts or other indication that this mandatory sequence had been followed, they were set aside for procedural non-compliance. The matter was remitted for fresh assessment in accordance with the prescribed procedure. en-us Fri, 02 Aug 2019 00:00:00 +0530 Fri, 13 Dec 2019 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384591 Madras HC held that a revised assessment under Section 22(3) of the Tamil Nadu Value Added Tax Act, 2006 could not be sustained where the record did not show compliance with Rule 10(11) of the Tamil Nadu Value Added Tax Rules, 2007. The rule requires the assessing authority to intimate selection for scrutiny, call for the assessee's accounts, and conduct detailed scrutiny before passing fresh orders. Because the impugned assessment orders disclosed no prior call for accounts or other indication that this mandatory sequence had been followed, they were set aside for procedural non-compliance. The matter was remitted for fresh assessment in accordance with the prescribed procedure. Case-Laws VAT and Sales Tax Fri, 02 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384591