Wilful non-disclosure requirement controls penalty for turnover suppression; absent a specific finding, reconsideration was ordered.

Penalty for suppression of turnover under the Tamil Nadu Value Added Tax Act, 2006 requires a clear, specific finding of wilful non-disclosure; a bare assertion is insufficient. As tax and interest had already been paid, the dispute remained confined to penalty, and the impugned order failed for want of the necessary finding. The matter was therefore sent back for reconsideration, with a further opportunity to the assessee and a personal hearing before the Assessing Officer.

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Issues: Whether penalty could be sustained without a specific finding of wilful non-disclosure of turnover under the Tamil Nadu Value Added Tax Act, 2006.

Analysis: The tax and interest liabilities had already been discharged. The dispute survived only in relation to penalty. Penalty for suppression of turnover requires a clear and specific finding of wilful non-disclosure, and the impugned order did not record such a finding beyond a bare assertion. In view of the earlier remand and the need to afford another opportunity, the matter required reconsideration after personal hearing.

Conclusion: The penalty order could not be sustained as it stood, and the matter was remitted to the Assessing Officer for fresh consideration after granting personal hearing to the assessee.

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