https://www.taxtmi.com/caselaws?id=446480 A notice for reassessment under Section 27 of the Tamil Nadu Value Added Tax Act was held to be time-barred because the six-year limitation period had to run from the deemed assessment date under Section 22(2), namely 30.06.2012. Since proceedings were initiated only on 30.12.2018, they fell outside the statutory period. An action taken beyond limitation was treated as without jurisdiction and a nullity, so the notice was liable to be quashed in favour of the assessee. en-us Wed, 08 Nov 2023 00:00:00 +0530 Wed, 06 Dec 2023 08:55:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446480 A notice for reassessment under Section 27 of the Tamil Nadu Value Added Tax Act was held to be time-barred because the six-year limitation period had to run from the deemed assessment date under Section 22(2), namely 30.06.2012. Since proceedings were initiated only on 30.12.2018, they fell outside the statutory period. An action taken beyond limitation was treated as without jurisdiction and a nullity, so the notice was liable to be quashed in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 08 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446480