https://www.taxtmi.com/caselaws?id=293464 The statutory scheme under Section 19(17) of the Tamil Nadu Value Added Tax Act, 2006 read with Rule 10(b) of the Tamil Nadu Value Added Tax Rules, 2007 permits adjustment of excess payment against arrears for earlier assessment years. On the stated analysis, a notice reversing such adjustment was treated as contrary to that scheme and without legal basis. The document records that the impugned order was quashed and the writ petition was allowed. en-us Tue, 10 Mar 2015 00:00:00 +0530 Thu, 11 Feb 2021 20:27:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293464 The statutory scheme under Section 19(17) of the Tamil Nadu Value Added Tax Act, 2006 read with Rule 10(b) of the Tamil Nadu Value Added Tax Rules, 2007 permits adjustment of excess payment against arrears for earlier assessment years. On the stated analysis, a notice reversing such adjustment was treated as contrary to that scheme and without legal basis. The document records that the impugned order was quashed and the writ petition was allowed. Case-Laws VAT and Sales Tax Tue, 10 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293464