https://www.taxtmi.com/caselaws?id=421686 Revision notice under the Tamil Nadu Value Added Tax Act was not barred by limitation because it was issued within the outer period counted from the deemed assessment date, so the limitation objection failed. However, an assessment based on mismatch between declared turnover and web portal data required reconsideration in light of the later mechanism developed for mismatch cases, and the court held that procedure could be applied mutatis mutandis to the taxpayer's case. The assessment order was therefore set aside and the matter remitted for fresh adjudication after notice and hearing. en-us Fri, 08 Apr 2022 00:00:00 +0530 Sat, 30 Apr 2022 08:09:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421686 Revision notice under the Tamil Nadu Value Added Tax Act was not barred by limitation because it was issued within the outer period counted from the deemed assessment date, so the limitation objection failed. However, an assessment based on mismatch between declared turnover and web portal data required reconsideration in light of the later mechanism developed for mismatch cases, and the court held that procedure could be applied mutatis mutandis to the taxpayer's case. The assessment order was therefore set aside and the matter remitted for fresh adjudication after notice and hearing. Case-Laws VAT and Sales Tax Fri, 08 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421686