https://www.taxtmi.com/caselaws?id=402081 For limitation under the Tamil Nadu Value Added Tax Act, 2006, reassessment proceedings must be commenced within the prescribed period, and the relevant date is the issue of the reassessment notice, not the date of completion. Because the notice was issued more than six years after the deemed assessment date of 30.06.2012, it was treated as time-barred. The plea to exclude time spent in earlier litigation was rejected because the statutory exclusion was not shown to apply to the same question of law directly relevant to the reassessment. The notice was accordingly quashed. en-us Thu, 10 Dec 2020 00:00:00 +0530 Wed, 23 Dec 2020 15:08:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402081 For limitation under the Tamil Nadu Value Added Tax Act, 2006, reassessment proceedings must be commenced within the prescribed period, and the relevant date is the issue of the reassessment notice, not the date of completion. Because the notice was issued more than six years after the deemed assessment date of 30.06.2012, it was treated as time-barred. The plea to exclude time spent in earlier litigation was rejected because the statutory exclusion was not shown to apply to the same question of law directly relevant to the reassessment. The notice was accordingly quashed. Case-Laws VAT and Sales Tax Thu, 10 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402081