https://www.taxtmi.com/caselaws?id=441130 The court set aside the assessment order for the assessment year 2007-08, ruling it as time-barred under Section 27 of the Tamil Nadu Value Added Tax Act, 2006. Despite the respondent's defense of sending notices for objections, the court found the assessment initiated on 06.08.2019 to be beyond the limitation period of six years from the original assessment date. Citing relevant judgments, the court emphasized that a proceeding beyond the limitation period is void ab initio, rendering the impugned order jurisdictionally flawed and legally invalid under Article 226 of the Constitution of India. 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 court set aside the assessment order for the assessment year 2007-08, ruling it as time-barred under Section 27 of the Tamil Nadu Value Added Tax Act, 2006. Despite the respondent's defense of sending notices for objections, the court found the assessment initiated on 06.08.2019 to be beyond the limitation period of six years from the original assessment date. Citing relevant judgments, the court emphasized that a proceeding beyond the limitation period is void ab initio, rendering the impugned order jurisdictionally flawed and legally invalid under Article 226 of the Constitution of India. Case-Laws VAT and Sales Tax Tue, 29 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441130