Madras HC sets aside VAT Order issued after 9 Years Post SCN issued in 2015

The Madras High Court recently set aside a VAT assessment order issued nine years after a show cause notice in 2015. The court ruled that such a delayed order violates principles of natural justice and procedural fairness, emphasizing the importance of timely administrative actions. This decision underscores the significance of adhering to statutory timelines in tax assessments to avoid undue hardships for taxpayers.