https://www.taxtmi.com/caselaws?id=310196 The court held that the revised assessment order dated 30.03.2021 was invalid as it exceeded the six-year limitation period under Section 27(1)(a) of the TNVAT Act. The limitation period began on 31st October 2013, the date of deemed assessment, and ended on 31st October 2019. The show-cause notice issued on 22.02.2021 was beyond this period. Consequently, the court set aside the assessment order and allowed the writ petition, declaring the notice invalid due to the expiration of the limitation period. en-us Wed, 27 Oct 2021 00:00:00 +0530 Wed, 11 Oct 2023 17:56:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310196 The court held that the revised assessment order dated 30.03.2021 was invalid as it exceeded the six-year limitation period under Section 27(1)(a) of the TNVAT Act. The limitation period began on 31st October 2013, the date of deemed assessment, and ended on 31st October 2019. The show-cause notice issued on 22.02.2021 was beyond this period. Consequently, the court set aside the assessment order and allowed the writ petition, declaring the notice invalid due to the expiration of the limitation period. Case-Laws VAT and Sales Tax Wed, 27 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310196