Deemed Assessment u/s 22(4) TNVAT can be issued if No Returns Filed, Considered as First Assessment Order: Madras HC dismisses Petition challenging Limitation Period [Read Order]

Considering the petitioner failed to file returns but questioning the limitation period, Madras HC dismissed the petition
By Kavi Priya - On September 17, 2024 5:56 am - 2 mins read
TNVAT assessment - Deemed assessment - Madras HC ruling - No returns filed - Tax limitation period - Taxscan

In a recent ruling, the Madras High Court dismissed the petition challenging the assessment order’s limitation period, stating that deemed assessment under section 22(4) of Tamil Nadu Value Added Tax Act ( TNVAT), 2006 can be issued if no VAT returns were filed and it should be considered the first assessment order. Indira, proprietrix of…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here

Topics

taxscan-loader