TNVAT: Recovery proceedings cannot be initiated until Investigation is completed

Shewil Trading Company Vs Commissioner of Commercial Taxes (Madras High Court)

Introduction: The recent verdict by the Madras High Court in the case of M/s. Shewil Trading Company v. The Commissioner of Commercial Taxes & Ors. [W.P. No. 26493 of 2022 dated November 02, 2023] has significant implications for TNVAT recovery proceedings. The court directed a pause on all revenue recovery actions until the Cyber Crime Cell concludes its investigation into the alleged misuse of Shewi

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