https://www.taxtmi.com/caselaws?id=767510 Proceedings under section 27(1)(a) of the Tamil Nadu Value Added Tax Act, 2006 were not barred by limitation, because the relevant starting point for the six-year period was the date of reassessment and not the deemed assessment date. The assessment nevertheless failed because the show cause notice lacked material particulars of the alleged suppressed interstate purchases and used language suggesting the issue was already proved. Such a vague, pre-determined notice did not satisfy the requirement of fair notice and natural justice, so the resulting revisional assessment was unsustainable. The order was set aside, with liberty to proceed afresh in accordance with law. en-us Wed, 12 Mar 2025 00:00:00 +0530 Thu, 20 Mar 2025 08:21:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767510 Proceedings under section 27(1)(a) of the Tamil Nadu Value Added Tax Act, 2006 were not barred by limitation, because the relevant starting point for the six-year period was the date of reassessment and not the deemed assessment date. The assessment nevertheless failed because the show cause notice lacked material particulars of the alleged suppressed interstate purchases and used language suggesting the issue was already proved. Such a vague, pre-determined notice did not satisfy the requirement of fair notice and natural justice, so the resulting revisional assessment was unsustainable. The order was set aside, with liberty to proceed afresh in accordance with law. Case-Laws VAT / Sales Tax Wed, 12 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767510