https://www.taxtmi.com/caselaws?id=450221 In fiscal reassessment disputes under the Tamil Nadu VAT Act, the High Court noted that writ jurisdiction should ordinarily not be used where an efficacious statutory appeal is available, particularly when the assessee received notice and an opportunity to object. It further explained that the deemed assessment amendment under Section 22(2) and the reassessment power under Section 28 were to be read together to support the statutory scheme for earlier assessment years, subject to notice and opportunity. Because the reassessment notice was issued within the prescribed six-year period, the proceedings were treated as not illegal on grounds of retrospectivity or limitation, and the assessee was left to pursue the appellate remedy. en-us Mon, 12 Feb 2024 00:00:00 +0530 Thu, 29 Feb 2024 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450221 In fiscal reassessment disputes under the Tamil Nadu VAT Act, the High Court noted that writ jurisdiction should ordinarily not be used where an efficacious statutory appeal is available, particularly when the assessee received notice and an opportunity to object. It further explained that the deemed assessment amendment under Section 22(2) and the reassessment power under Section 28 were to be read together to support the statutory scheme for earlier assessment years, subject to notice and opportunity. Because the reassessment notice was issued within the prescribed six-year period, the proceedings were treated as not illegal on grounds of retrospectivity or limitation, and the assessee was left to pursue the appellate remedy. Case-Laws VAT and Sales Tax Mon, 12 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450221