https://www.taxtmi.com/caselaws?id=449801 Limitation under section 27 of the Tamil Nadu Value Added Tax Act, 2006 applies only after a deemed assessment under section 22(2). Where returns are not filed, or are incomplete, incorrect, or unsupported by prescribed documents and proof of payment, section 22(4) applies and the Assessing Authority must make a best judgment assessment after the year ends, so the deemed assessment protection is unavailable. The court also noted that whether returns were complete and correct is a disputed factual question that cannot be conclusively decided in writ proceedings under Article 226. On that basis, the limitation challenge failed and the assessment proceedings were sustained. en-us Mon, 19 Feb 2024 00:00:00 +0530 Wed, 21 Feb 2024 07:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449801 Limitation under section 27 of the Tamil Nadu Value Added Tax Act, 2006 applies only after a deemed assessment under section 22(2). Where returns are not filed, or are incomplete, incorrect, or unsupported by prescribed documents and proof of payment, section 22(4) applies and the Assessing Authority must make a best judgment assessment after the year ends, so the deemed assessment protection is unavailable. The court also noted that whether returns were complete and correct is a disputed factual question that cannot be conclusively decided in writ proceedings under Article 226. On that basis, the limitation challenge failed and the assessment proceedings were sustained. Case-Laws VAT and Sales Tax Mon, 19 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449801