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TNVAT – Tax Department Can Summon Records Post Assessment: Madras HC
Case Law Details
- Case Name
- V. R. Muthu & Bros Vs V.V.V. and Sons Edible Oils Limited (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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V. R. Muthu & Bros Vs V.V.V. and Sons Edible Oils Limited (Madras High Court)
This judgment revolves around the issuance of summons by the Commercial Tax Department to two parties, V. R. Muthu & Bros and V.V.V. and Sons Edible Oils Limited, under Rule 16(1) of the Tamil Nadu Value Added Tax (TNVAT) Rules, 2007. The summons were issued in Form PP, requesting various financial documents for scrutiny regarding the correctness of the returns submitted by the dealers.
The petitioners challenged these summonses, arguing that they, as assesses who had filed regular returns, could only be summ...
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