https://www.taxtmi.com/caselaws?id=449344 The six-year limitation under Section 27(1) of the Tamil Nadu Value Added Tax Act, 2006 applies even to proceedings arising from incomplete or incorrect returns under Section 22(4), and assessment orders issued beyond that period were quashed as time-barred. For the later assessment years, the High Court found that mismatch-based demands were raised without a meaningful opportunity to furnish documents or contest the case, particularly as the revision notices preceded the Covid-19 disruption and the assessee had not participated. Those assessment orders were quashed and the matters remitted for fresh consideration after reply and personal hearing. en-us Tue, 06 Feb 2024 00:00:00 +0530 Sat, 10 Feb 2024 07:43:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449344 The six-year limitation under Section 27(1) of the Tamil Nadu Value Added Tax Act, 2006 applies even to proceedings arising from incomplete or incorrect returns under Section 22(4), and assessment orders issued beyond that period were quashed as time-barred. For the later assessment years, the High Court found that mismatch-based demands were raised without a meaningful opportunity to furnish documents or contest the case, particularly as the revision notices preceded the Covid-19 disruption and the assessee had not participated. Those assessment orders were quashed and the matters remitted for fresh consideration after reply and personal hearing. Case-Laws VAT and Sales Tax Tue, 06 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449344