https://www.taxtmi.com/caselaws?id=294593 Section 27 of the Tripura Value Added Tax Act could not be used as a substitute for the statutory audit assessment process, because the Act ties the exercise of special powers to a dealer first being issued notice under Section 24(2). Where that notice was absent, the authorities could not bypass the limitation and procedural safeguards built into audit assessment by making summary adjustments under Section 27. The earlier decision on the same issue had already reached the same legal position, and the impugned notices, consequential orders and demand notices were unsustainable and were set aside. en-us Mon, 27 Jan 2020 00:00:00 +0530 Tue, 15 Jun 2021 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294593 Section 27 of the Tripura Value Added Tax Act could not be used as a substitute for the statutory audit assessment process, because the Act ties the exercise of special powers to a dealer first being issued notice under Section 24(2). Where that notice was absent, the authorities could not bypass the limitation and procedural safeguards built into audit assessment by making summary adjustments under Section 27. The earlier decision on the same issue had already reached the same legal position, and the impugned notices, consequential orders and demand notices were unsustainable and were set aside. Case-Laws VAT and Sales Tax Mon, 27 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294593