https://www.taxtmi.com/caselaws?id=443934 Reassessment under the Tamil Nadu Value Added Tax Act was held to be time-barred where the assessee was deemed assessed on 31.10.2012 and the reassessment power had to be exercised within six years from the original or deemed assessment. The later notice and reassessment were issued after expiry of that statutory period, so the proceeding was without jurisdiction and void. Limitation was treated as a jurisdictional bar, and participation by the assessee could not cure the defect or extend the statutory time limit through consent, waiver or acquiescence. en-us Fri, 15 Sep 2023 00:00:00 +0530 Fri, 06 Oct 2023 08:15:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443934 Reassessment under the Tamil Nadu Value Added Tax Act was held to be time-barred where the assessee was deemed assessed on 31.10.2012 and the reassessment power had to be exercised within six years from the original or deemed assessment. The later notice and reassessment were issued after expiry of that statutory period, so the proceeding was without jurisdiction and void. Limitation was treated as a jurisdictional bar, and participation by the assessee could not cure the defect or extend the statutory time limit through consent, waiver or acquiescence. Case-Laws VAT and Sales Tax Fri, 15 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443934