https://www.taxtmi.com/caselaws?id=441866 Scrutiny assessments under the Andhra Pradesh Value Added Tax Act must be completed within four years from the end of the relevant assessment period, and the extended period for willful evasion applies only where the statutory basis is made out. Adverse vigilance or enforcement material used to support an assessment must be supplied to the assessee, and failure to do so, along with non-consideration of a later inspection report, can amount to breach of natural justice. The availability of an appellate remedy does not bar writ jurisdiction where the challenge raises limitation and procedural fairness concerns. en-us Wed, 16 Aug 2023 00:00:00 +0530 Sat, 19 Aug 2023 10:12:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441866 Scrutiny assessments under the Andhra Pradesh Value Added Tax Act must be completed within four years from the end of the relevant assessment period, and the extended period for willful evasion applies only where the statutory basis is made out. Adverse vigilance or enforcement material used to support an assessment must be supplied to the assessee, and failure to do so, along with non-consideration of a later inspection report, can amount to breach of natural justice. The availability of an appellate remedy does not bar writ jurisdiction where the challenge raises limitation and procedural fairness concerns. Case-Laws VAT and Sales Tax Wed, 16 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441866