https://www.taxtmi.com/caselaws?id=385749 Revisional assessments under the Tamil Nadu Value Added Tax Act, 2006 were held time-barred because the six-year period under Section 27(1)(a) runs from the date of assessment, and the statutory revision process begins only when the revisional notice is issued. Inspection by itself, or payment of tax during inspection, does not amount to commencement of revision proceedings or complete the determination of escaped turnover or incorrect input tax credit. As the revisional notice was issued after expiry of the prescribed period, the consequential revised assessment orders could not be sustained and were quashed. en-us Thu, 05 Sep 2019 00:00:00 +0530 Fri, 13 Sep 2019 05:52:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385749 Revisional assessments under the Tamil Nadu Value Added Tax Act, 2006 were held time-barred because the six-year period under Section 27(1)(a) runs from the date of assessment, and the statutory revision process begins only when the revisional notice is issued. Inspection by itself, or payment of tax during inspection, does not amount to commencement of revision proceedings or complete the determination of escaped turnover or incorrect input tax credit. As the revisional notice was issued after expiry of the prescribed period, the consequential revised assessment orders could not be sustained and were quashed. Case-Laws VAT and Sales Tax Thu, 05 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385749