https://www.taxtmi.com/caselaws?id=300089 The High Court upheld the assessment order under the Tamil Nadu Value Added Tax Act, 2006 for the period 2015-16, dismissing the writ petition. The court found that the petitioner, a defunct entity, failed to provide sufficient evidence to support its input tax credit claims on transactions with another defunct entity. Despite opportunities for clarification and a personal hearing, the court concluded that the assessment was valid, emphasizing the lack of legal flaws and factual basis for interference. The connected miscellaneous petition was closed without costs. en-us Wed, 24 Mar 2021 00:00:00 +0530 Wed, 12 Jan 2022 08:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300089 The High Court upheld the assessment order under the Tamil Nadu Value Added Tax Act, 2006 for the period 2015-16, dismissing the writ petition. The court found that the petitioner, a defunct entity, failed to provide sufficient evidence to support its input tax credit claims on transactions with another defunct entity. Despite opportunities for clarification and a personal hearing, the court concluded that the assessment was valid, emphasizing the lack of legal flaws and factual basis for interference. The connected miscellaneous petition was closed without costs. Case-Laws VAT and Sales Tax Wed, 24 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300089