https://www.taxtmi.com/caselaws?id=448684 Reassessment under the Tamil Nadu VAT framework, applied through section 9(2) of the CST Act, must be initiated within the six-year limitation period under section 27(2), computed from the deemed assessment date. Timely service of the foundational notice or assessment order is essential to show compliance with limitation, and an unproved or belated dispatch is insufficient. The material also indicates that an assessment cannot be sustained where the record does not establish service of notice and a fair opportunity before the final order. The text emphasises that the revenue must prove both limitation compliance and proper procedural service. en-us Tue, 23 Jan 2024 00:00:00 +0530 Sat, 27 Jan 2024 08:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448684 Reassessment under the Tamil Nadu VAT framework, applied through section 9(2) of the CST Act, must be initiated within the six-year limitation period under section 27(2), computed from the deemed assessment date. Timely service of the foundational notice or assessment order is essential to show compliance with limitation, and an unproved or belated dispatch is insufficient. The material also indicates that an assessment cannot be sustained where the record does not establish service of notice and a fair opportunity before the final order. The text emphasises that the revenue must prove both limitation compliance and proper procedural service. Case-Laws VAT and Sales Tax Tue, 23 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448684