https://www.taxtmi.com/caselaws?id=441130 The Madras HC held that an assessment proceeding initiated after expiry of the statutory six-year period was barred by limitation and therefore without jurisdiction. The original assessment was treated as deemed to have been made on 30.06.2012 under the proviso to Section 22(2) of the Tamil Nadu Value Added Tax Act, 2006, so any proceeding under Section 27 had to begin within six years from that date. Because the notice was issued only on 06.08.2019, the initiation was time-barred. The court treated the delay as jurisdictional, declared the proceeding a nullity, and set aside the assessment order. en-us Tue, 29 Nov 2022 00:00:00 +0530 Wed, 02 Aug 2023 21:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441130 The Madras HC held that an assessment proceeding initiated after expiry of the statutory six-year period was barred by limitation and therefore without jurisdiction. The original assessment was treated as deemed to have been made on 30.06.2012 under the proviso to Section 22(2) of the Tamil Nadu Value Added Tax Act, 2006, so any proceeding under Section 27 had to begin within six years from that date. Because the notice was issued only on 06.08.2019, the initiation was time-barred. The court treated the delay as jurisdictional, declared the proceeding a nullity, and set aside the assessment order. Case-Laws VAT and Sales Tax Tue, 29 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441130