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VAT - Highlights / Catch Notes

Home Highlights July 2022 Year 2022 This

Validity of pre-assessment notice - Serious allegations have ...


Petitioner Faces Allegations in Pre-Assessment Notice Under Tamil Nadu VAT Act; Must Respond to Challenge Actions u/s 27(2).

July 1, 2022

Case Laws     VAT and Sales Tax     HC

Validity of pre-assessment notice - Serious allegations have been leveled against the petitioner in the said notice. It is for the petitioner to reply to the same to distance itself from the proposals contained therein, in such proceedings. Proceedings initiated under Section 27(2) of the Tamil Nadu Value Added Tax Act, 2006 cannot be scuttled. - HC

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