https://www.taxtmi.com/caselaws?id=425318 Reassessment under the Tamil Nadu Value Added Tax regime was treated as invalid because the statutory limitation period under Section 27 had expired before the later notices were issued. A notice said to have been sent by ordinary post was not valid service under Rule 19(c), so it could not sustain the reassessment. Notices issued later by registered post were also ineffective because they were issued after the five-year period had lapsed. The reassessment proceedings and consequential orders were therefore time-barred and could not be maintained. en-us Thu, 14 Jul 2022 00:00:00 +0530 Thu, 21 Jul 2022 09:25:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425318 Reassessment under the Tamil Nadu Value Added Tax regime was treated as invalid because the statutory limitation period under Section 27 had expired before the later notices were issued. A notice said to have been sent by ordinary post was not valid service under Rule 19(c), so it could not sustain the reassessment. Notices issued later by registered post were also ineffective because they were issued after the five-year period had lapsed. The reassessment proceedings and consequential orders were therefore time-barred and could not be maintained. Case-Laws VAT and Sales Tax Thu, 14 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425318