https://www.taxtmi.com/caselaws?id=397133 Notice for escaped assessment under the Tamil Nadu Value Added Tax Act was held time-barred because the statutory limitation had expired before issuance. The assessment year was 2010-2011 and, even on the assumption of a six-year period from the relevant cut-off date of 30.06.2012, the last permissible date was 30.06.2018. As the notice was issued on 28.08.2018, it fell beyond limitation. The later inspection date did not extend or postpone the statutory time limit on the facts presented, so the notice and consequential proceedings were invalid. en-us Thu, 30 Jul 2020 00:00:00 +0530 Thu, 06 Aug 2020 06:55:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397133 Notice for escaped assessment under the Tamil Nadu Value Added Tax Act was held time-barred because the statutory limitation had expired before issuance. The assessment year was 2010-2011 and, even on the assumption of a six-year period from the relevant cut-off date of 30.06.2012, the last permissible date was 30.06.2018. As the notice was issued on 28.08.2018, it fell beyond limitation. The later inspection date did not extend or postpone the statutory time limit on the facts presented, so the notice and consequential proceedings were invalid. Case-Laws VAT and Sales Tax Thu, 30 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397133