https://www.taxtmi.com/caselaws?id=128728 Penalty for failure to file a sales tax return was held unsustainable where the assessee's account books remained in departmental custody during the filing period and the assessing authority knew of that fact. The power under Section 12(3) of the Madras General Sales Tax Act, 1959 could not be used to penalise an assessee for not doing what the authority's own conduct had made impossible. On those facts, insisting on a return and levying penalty was a gross breach of natural justice, and the availability of an appellate remedy did not bar relief under Article 226 where the impugned action itself was unlawful. en-us Thu, 06 Dec 1962 00:00:00 +0530 Wed, 10 Apr 2013 16:01:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128728 Penalty for failure to file a sales tax return was held unsustainable where the assessee's account books remained in departmental custody during the filing period and the assessing authority knew of that fact. The power under Section 12(3) of the Madras General Sales Tax Act, 1959 could not be used to penalise an assessee for not doing what the authority's own conduct had made impossible. On those facts, insisting on a return and levying penalty was a gross breach of natural justice, and the availability of an appellate remedy did not bar relief under Article 226 where the impugned action itself was unlawful. Case-Laws VAT and Sales Tax Thu, 06 Dec 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128728