https://www.taxtmi.com/caselaws?id=393000 Deemed assessment under the Tamil Nadu VAT Act did not bar reassessment within the statutory limitation period, and the dealer could not refuse to produce records merely because the return had become a deemed assessment. The court also held that orders on input tax credit must remain within the scope of the show cause notice and address the governing statutory framework; where that was not adequately done, the orders were set aside and remitted for fresh adjudication after notice and hearing. Mixed relief followed, with some matters rendered infructuous and the remaining orders sent back for reconsideration on merits. en-us Fri, 14 Feb 2020 00:00:00 +0530 Wed, 04 Mar 2020 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393000 Deemed assessment under the Tamil Nadu VAT Act did not bar reassessment within the statutory limitation period, and the dealer could not refuse to produce records merely because the return had become a deemed assessment. The court also held that orders on input tax credit must remain within the scope of the show cause notice and address the governing statutory framework; where that was not adequately done, the orders were set aside and remitted for fresh adjudication after notice and hearing. Mixed relief followed, with some matters rendered infructuous and the remaining orders sent back for reconsideration on merits. Case-Laws VAT and Sales Tax Fri, 14 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393000