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 Shewil Trading Company’s login ID. Let’s delve into the details of the case, the court’s directive, ...