https://www.taxtmi.com/caselaws?id=794194 A show cause notice issued in 2024 for assessment year 2009-2010 was held barred by limitation under section 27 of the Tamil Nadu Value Added Tax Act, 2006, because proceedings had to be completed within six years from the completed assessment dated 15.03.2011. Later connected assessment proceedings, appeals, and challenges did not extend or revive that statutory period. The Court further held that the record-preservation obligation under section 64(2)(b) read with rule 6(11) could not justify continuation of a stale and time-barred proceeding. The notice was quashed in favour of the assessee. en-us Thu, 25 Jun 2026 00:00:00 +0530 Thu, 02 Jul 2026 08:07:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794194 A show cause notice issued in 2024 for assessment year 2009-2010 was held barred by limitation under section 27 of the Tamil Nadu Value Added Tax Act, 2006, because proceedings had to be completed within six years from the completed assessment dated 15.03.2011. Later connected assessment proceedings, appeals, and challenges did not extend or revive that statutory period. The Court further held that the record-preservation obligation under section 64(2)(b) read with rule 6(11) could not justify continuation of a stale and time-barred proceeding. The notice was quashed in favour of the assessee. Case-Laws VAT / Sales Tax Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794194