https://www.taxtmi.com/caselaws?id=294428 Pre-repeal tax proceedings for earlier periods were preserved by the saving provision in the TNVAT Act, 2006, so pre-assessment notices issued after repeal of the TNGST Act, 1959 remained valid. The absence of prior concurrence of the Deputy Commissioner under the earlier TNGST Rules did not invalidate the notices, because they were only steps in the assessment process and the new enactment did not retain that procedural requirement. The jurisdictional challenge therefore failed, while the assessee was still permitted to file replies and raise objections before the assessing authority, which was to decide the matter according to law. en-us Fri, 13 Dec 2019 00:00:00 +0530 Wed, 14 Apr 2021 08:45:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294428 Pre-repeal tax proceedings for earlier periods were preserved by the saving provision in the TNVAT Act, 2006, so pre-assessment notices issued after repeal of the TNGST Act, 1959 remained valid. The absence of prior concurrence of the Deputy Commissioner under the earlier TNGST Rules did not invalidate the notices, because they were only steps in the assessment process and the new enactment did not retain that procedural requirement. The jurisdictional challenge therefore failed, while the assessee was still permitted to file replies and raise objections before the assessing authority, which was to decide the matter according to law. Case-Laws VAT and Sales Tax Fri, 13 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294428