https://www.taxtmi.com/caselaws?id=762638 The challenge to the assessment order under the Tamil Nadu VAT Act was not sustained on the plea that registration had been surrendered, as the contemporaneous supporting documents appeared doubtful at the prima facie stage. The dispute instead centred on whether returns for the relevant period were filed through the assessee's login by an unauthorised person, making verification of the electronic trail decisive. The Court directed forensic examination of the Department's records, identification of the IP address used for the transactions, supply of the material to the assessee, and assistance from the Cyber Crime Cell. Fresh consideration and a new order were required after that verification. en-us Wed, 20 Nov 2024 00:00:00 +0530 Thu, 05 Dec 2024 08:37:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762638 The challenge to the assessment order under the Tamil Nadu VAT Act was not sustained on the plea that registration had been surrendered, as the contemporaneous supporting documents appeared doubtful at the prima facie stage. The dispute instead centred on whether returns for the relevant period were filed through the assessee's login by an unauthorised person, making verification of the electronic trail decisive. The Court directed forensic examination of the Department's records, identification of the IP address used for the transactions, supply of the material to the assessee, and assistance from the Cyber Crime Cell. Fresh consideration and a new order were required after that verification. Case-Laws VAT / Sales Tax Wed, 20 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762638