https://www.taxtmi.com/caselaws?id=385405 A revisional assessment under the Tamil Nadu Value Added Tax Act, 2006 is time-barred if the later revisional notice is issued after the six-year limitation period. The court treated the deemed assessment as having occurred on 30.06.2012, so the limitation for revisional action expired on 29.06.2018. Although the first revisional notice was issued in time, the impugned revised assessment rested on a second notice issued after limitation and was therefore unsustainable. The revised assessment order was set aside, but reassessment was permitted only on the basis of the timely first notice and the dealer's reply, without new material or fresh grounds. en-us Thu, 29 Aug 2019 00:00:00 +0530 Thu, 05 Sep 2019 07:28:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385405 A revisional assessment under the Tamil Nadu Value Added Tax Act, 2006 is time-barred if the later revisional notice is issued after the six-year limitation period. The court treated the deemed assessment as having occurred on 30.06.2012, so the limitation for revisional action expired on 29.06.2018. Although the first revisional notice was issued in time, the impugned revised assessment rested on a second notice issued after limitation and was therefore unsustainable. The revised assessment order was set aside, but reassessment was permitted only on the basis of the timely first notice and the dealer's reply, without new material or fresh grounds. Case-Laws VAT and Sales Tax Thu, 29 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385405