https://www.taxtmi.com/caselaws?id=753778 Section 81 of the Tamil Nadu Value Added Tax Act, 2006 confers a broad and independent power to summon persons and require production of documents for purposes of the Act, and that power is not confined to third parties. A return treated as deemed assessed under Section 22(2) does not prevent the assessing officer from calling for records or information to verify the correctness of the return, and the detailed scrutiny mechanism under Section 22(3) read with Rule 10(11) does not exhaust the authority's powers. On that basis, a Form PP summon issued under Rule 16(1) was upheld as valid, and the challenge failed. en-us Tue, 30 Apr 2024 00:00:00 +0530 Tue, 11 Jun 2024 07:55:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753778 Section 81 of the Tamil Nadu Value Added Tax Act, 2006 confers a broad and independent power to summon persons and require production of documents for purposes of the Act, and that power is not confined to third parties. A return treated as deemed assessed under Section 22(2) does not prevent the assessing officer from calling for records or information to verify the correctness of the return, and the detailed scrutiny mechanism under Section 22(3) read with Rule 10(11) does not exhaust the authority's powers. On that basis, a Form PP summon issued under Rule 16(1) was upheld as valid, and the challenge failed. Case-Laws VAT and Sales Tax Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753778