https://www.taxtmi.com/caselaws?id=450442 The HC held that assessment orders under Section 22(4) of TNVAT Act, 2006 must be passed within reasonable time after year completion, not indefinitely. While no specific limitation exists for Section 22(4) orders, they cannot be passed long after the limitation under Section 27 would have expired had proper returns been filed. The court quashed assessment orders dated 24.12.2020 and notices dated 20.12.2021 for assessment years 2011-2012 and 2012-2013 as time-barred, but upheld orders for 2013-2014. Petition partially allowed. en-us Mon, 05 Feb 2024 00:00:00 +0530 Wed, 06 Mar 2024 08:27:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450442 The HC held that assessment orders under Section 22(4) of TNVAT Act, 2006 must be passed within reasonable time after year completion, not indefinitely. While no specific limitation exists for Section 22(4) orders, they cannot be passed long after the limitation under Section 27 would have expired had proper returns been filed. The court quashed assessment orders dated 24.12.2020 and notices dated 20.12.2021 for assessment years 2011-2012 and 2012-2013 as time-barred, but upheld orders for 2013-2014. Petition partially allowed. Case-Laws VAT and Sales Tax Mon, 05 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450442