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…

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