https://www.taxtmi.com/caselaws?id=449801 HC dismissed writ petitions challenging assessment order on limitation grounds under Section 27 TNVAT 2006. Court held limitation under Section 27 applies only when there is escaped assessment after prior assessment order or deemed assessment under Section 22. Since no deemed assessment existed, limitation challenge was unjustified. Court ruled that determining whether returns were incomplete/incorrect is within Assessing Officer's domain and disputed facts cannot be determined in summary proceedings under Article 226. Petitions dismissed without merit. 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 HC dismissed writ petitions challenging assessment order on limitation grounds under Section 27 TNVAT 2006. Court held limitation under Section 27 applies only when there is escaped assessment after prior assessment order or deemed assessment under Section 22. Since no deemed assessment existed, limitation challenge was unjustified. Court ruled that determining whether returns were incomplete/incorrect is within Assessing Officer's domain and disputed facts cannot be determined in summary proceedings under Article 226. Petitions dismissed without merit. Case-Laws VAT and Sales Tax Mon, 19 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449801