https://www.taxtmi.com/caselaws?id=445991 Limitation under the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 barred a belated assessment where the importer had not filed a return. Section 8(5) was read as fixing a three-year period from the last date for filing the relevant return, and the absence of a return did not itself extend that period. The HC followed the jurisdictional precedent that, without an express statutory power to assess a non-filer beyond time, the assessing authority could not rely on later-acquired knowledge to make an assessment after limitation. The assessment and consequential penalty order were quashed as unsustainable. en-us Thu, 09 Nov 2023 00:00:00 +0530 Thu, 23 Nov 2023 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445991 Limitation under the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 barred a belated assessment where the importer had not filed a return. Section 8(5) was read as fixing a three-year period from the last date for filing the relevant return, and the absence of a return did not itself extend that period. The HC followed the jurisdictional precedent that, without an express statutory power to assess a non-filer beyond time, the assessing authority could not rely on later-acquired knowledge to make an assessment after limitation. The assessment and consequential penalty order were quashed as unsustainable. Case-Laws VAT and Sales Tax Thu, 09 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445991