Madras HC Sets Aside VAT Order Issued 9 Years After SCN: Orders Reconsideration

M. R. Constructions Vs Assistant Commissioner (ST) (Madras High Court) The case of M. R. Constructions Vs Assistant Commissioner (ST) before the Madras High Court revolves around challenging an assessment order under the TNVAT Act. The core issue was the validity of an assessment order issued long after the initial show cause notices were responded to by the petitioner. The petitioner, M. R. Constructions, received a show cause notice in 2015 regarding Input Tax Credit. After responding to the notice, there were no further developments until the assessment order was unexpectedly issued in 2024...