https://www.taxtmi.com/highlights?id=78369 The High Court addressed a challenge to summons issued u/s 81 of TNVAT Act, 2006 in Form PP to petitioners for document submission. Petitioner argued Form PP applies only to third parties, not assesses. Court held Section 22(3) of TNVAT Act, 2006 and Rule 10(11) of TNVAT Rules, 2007 aim to select 20% assessments for detailed scrutiny. Assessment completion u/s 22 doesn't bar Assessing Officer from seeking info from listed dealers. Commercial Tax Dept. can summon petitioners for records to verify return accuracy. Court found no merit in the petitions and dismissed them. en-us Tue, 11 Jun 2024 07:55:22 +0530 Tue, 11 Jun 2024 07:55:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=78369 The High Court addressed a challenge to summons issued u/s 81 of TNVAT Act, 2006 in Form PP to petitioners for document submission. Petitioner argued Form PP applies only to third parties, not assesses. Court held Section 22(3) of TNVAT Act, 2006 and Rule 10(11) of TNVAT Rules, 2007 aim to select 20% assessments for detailed scrutiny. Assessment completion u/s 22 doesn't bar Assessing Officer from seeking info from listed dealers. Commercial Tax Dept. can summon petitioners for records to verify return accuracy. Court found no merit in the petitions and dismissed them. Highlights VAT and Sales Tax Tue, 11 Jun 2024 07:55:22 +0530 https://www.taxtmi.com/highlights?id=78369