https://www.taxtmi.com/caselaws?id=461177 Section 22(4) of the Tamil Nadu Value Added Tax Act, 2006 applies as a stand-alone provision for non-filing, incomplete or incorrect returns, and it does not import the limitation period in Section 27. The power must still be exercised within a reasonable period, and the impugned action was found to have been taken within that time. Penalty under Section 22(5) is separately governed by an express six-year limit from the assessment order, and the penalty orders here were passed within that period. On those findings, the assessment orders and consequential penalty were sustained. en-us Wed, 18 Sep 2024 00:00:00 +0530 Wed, 19 Mar 2025 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461177 Section 22(4) of the Tamil Nadu Value Added Tax Act, 2006 applies as a stand-alone provision for non-filing, incomplete or incorrect returns, and it does not import the limitation period in Section 27. The power must still be exercised within a reasonable period, and the impugned action was found to have been taken within that time. Penalty under Section 22(5) is separately governed by an express six-year limit from the assessment order, and the penalty orders here were passed within that period. On those findings, the assessment orders and consequential penalty were sustained. Case-Laws VAT / Sales Tax Wed, 18 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461177