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

The Madras High Court ruled that deemed assessment orders under Section 22(4) of the Tamil Nadu VAT Act can be issued if no returns are filed. The court emphasized that such orders should be considered as first assessment orders and are not bound by specific limitation periods. The judgment clarifies the power of authorities to issue deemed assessments when there is a failure to file returns, affirming their role in ensuring compliance and timely tax collection. This ruling sets a precedent for handling non-compliance cases under TNVAT laws.