https://www.taxtmi.com/caselaws?id=407827 A VAT audit notice that functions as the statutory step toward assessment or reassessment is subject to the limitation governing assessment and reassessment, so notices issued after the relevant assessment period are time-barred and without jurisdiction. The availability of an appellate remedy does not bar writ relief where the challenge is to jurisdiction or a breach of natural justice. Fraud cannot be used to defeat a limitation plea unless it is specifically pleaded and supported by material showing intent to deceive. Where adverse material is relied upon for audit action, fairness requires disclosure of that material or its substance to enable an effective reply. en-us Fri, 21 May 2021 00:00:00 +0530 Wed, 07 Jul 2021 09:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407827 A VAT audit notice that functions as the statutory step toward assessment or reassessment is subject to the limitation governing assessment and reassessment, so notices issued after the relevant assessment period are time-barred and without jurisdiction. The availability of an appellate remedy does not bar writ relief where the challenge is to jurisdiction or a breach of natural justice. Fraud cannot be used to defeat a limitation plea unless it is specifically pleaded and supported by material showing intent to deceive. Where adverse material is relied upon for audit action, fairness requires disclosure of that material or its substance to enable an effective reply. Case-Laws VAT and Sales Tax Fri, 21 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407827