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VAT - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Revision of assessment under Section 84 of the TNVAT Act, 2006 - ...


Court Restores Case for Further Review on Typographical Error in TNVAT Act Section 84 Assessment of Inter-State Sales.

December 4, 2021

Case Laws     VAT and Sales Tax     HC

Revision of assessment under Section 84 of the TNVAT Act, 2006 - mistake in the return by itself - inter-state sales - petitioner has made a typographical mistake by adding the VAT turnover for the respective months - nothing precluded the Officer from exercising the jurisdiction under Section 22(6a) of the TNVAT Act, 2006 to see whether any tax remained unpaid - Matter restored back - HC

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