2024-VIL-424-MAD
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VAT High Court Cases

Tamil Nadu VAT Act, 2006 - Challenge to Assessment order on ground of Limitation - petitioner argues that the tax assessments are time-barred under Section 27 of the TNVAT Act, 2006 in the absence of "deemed assessment" - Department case a deemed assessment never happened because the petitioner filed incomplete or incorrect returns and under Section 22(4) of the TNVAT Act, Department is empowered to assess the dealer "to the best of its judgment" – HELD - the limitation period under Section 27 of the TNVAT Act applies only when there is a valid deemed assessment under Section 22(2) of the Act. Since the department established that returns were incomplete or incorrect, a deemed assessment was not triggered - The limitation under section 27 of the Tamil Nadu Value Added Tax Act, 2006 will apply only where there is a deemed assessment – the writ petition is dismissed
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