https://www.taxtmi.com/caselaws?id=391279 Section 27 scrutiny under the Tripura Value Added Tax Act could be used only after compliance with the notice requirement in section 24(2), because the scrutiny power is confined to registered dealers whose returns are brought within that statutory framework. The provision authorises only limited prima facie adjustment of mistakes in returns and cannot be invoked as a substitute for regular assessment proceedings or as a device to bypass the five-year limitation governing assessments under Chapter V. In the absence of a section 24(2) notice, the authority lacked jurisdiction to proceed under section 27, and the resulting demands and orders were invalid. en-us Mon, 20 Jan 2020 00:00:00 +0530 Wed, 27 May 2020 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391279 Section 27 scrutiny under the Tripura Value Added Tax Act could be used only after compliance with the notice requirement in section 24(2), because the scrutiny power is confined to registered dealers whose returns are brought within that statutory framework. The provision authorises only limited prima facie adjustment of mistakes in returns and cannot be invoked as a substitute for regular assessment proceedings or as a device to bypass the five-year limitation governing assessments under Chapter V. In the absence of a section 24(2) notice, the authority lacked jurisdiction to proceed under section 27, and the resulting demands and orders were invalid. Case-Laws VAT and Sales Tax Mon, 20 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391279