https://www.taxtmi.com/caselaws?id=310894 A second revision notice seeking reversal of input tax credit under the Tamil Nadu Value Added Tax Act, 2006 was unsustainable where the earlier proposal had already been dropped after the dealers produced documents showing imported purchases and inter-State sales. The later notice asked for wide-ranging particulars but did not identify any defect or lacuna in the returned turnover. In the absence of a specific basis for reopening the issue, the notice was treated as a fishing expedition and set aside. en-us Thu, 08 Aug 2019 00:00:00 +0530 Thu, 23 Nov 2023 19:53:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310894 A second revision notice seeking reversal of input tax credit under the Tamil Nadu Value Added Tax Act, 2006 was unsustainable where the earlier proposal had already been dropped after the dealers produced documents showing imported purchases and inter-State sales. The later notice asked for wide-ranging particulars but did not identify any defect or lacuna in the returned turnover. In the absence of a specific basis for reopening the issue, the notice was treated as a fishing expedition and set aside. Case-Laws VAT and Sales Tax Thu, 08 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310894