https://www.taxtmi.com/caselaws?id=303740 The Madras High Court noted that reopening for assessment year 2011-12 was governed by the amended Section 27 of the Tamil Nadu Value Added Tax Act, 2006, extending the limitation period to six years, so the limitation objection failed. It also found that the assessment disputes involved factual controversies not suitable for writ adjudication and that no personal hearing had been afforded before the orders were passed. The assessments were therefore set aside conditionally and remanded for fresh consideration, subject to the petitioner depositing 25% of the demand and filing a reply within the stipulated time. en-us Thu, 02 Dec 2021 00:00:00 +0530 Mon, 08 Aug 2022 21:07:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303740 The Madras High Court noted that reopening for assessment year 2011-12 was governed by the amended Section 27 of the Tamil Nadu Value Added Tax Act, 2006, extending the limitation period to six years, so the limitation objection failed. It also found that the assessment disputes involved factual controversies not suitable for writ adjudication and that no personal hearing had been afforded before the orders were passed. The assessments were therefore set aside conditionally and remanded for fresh consideration, subject to the petitioner depositing 25% of the demand and filing a reply within the stipulated time. Case-Laws VAT and Sales Tax Thu, 02 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303740