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VAT - Highlights / Catch Notes

Home Highlights July 2022 Year 2022 This

Validity of assessment order - The provision of TNVAT Act, 2016 ...


Court Dismisses Petitioner's Request for Arbitrator in TNVAT Act Revision Notice Dispute; Procedural Misstep Cited.

July 1, 2022

Case Laws     VAT and Sales Tax     HC

Validity of assessment order - The provision of TNVAT Act, 2016 does not contemplate the appointment of an Arbitrator to look into correctness or otherwise of the revision notices issued for reversing the deemed assessment order. Therefore, there are no merits in the present writ petition. The petitioner should have filed a reply to the revision notices on merits and awaited for final orders. Instead, the petitioner resorted to dilatory tactics with request to appoint a Joint Commissioner. - HC

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