https://www.taxtmi.com/caselaws?id=158548 Penalty for delayed monthly returns under the Tamil Nadu General Sales Tax Act is not sustainable where the taxpayer provides a sufficient explanation for the delay, including disruption caused by agitations, a bandh and a transport strike. Penalty for an incorrect original return is likewise not sustainable where a revised return correcting the omission is filed before completion of assessment; the revised return must be considered, and its non-consideration removes the basis for penalty. The stated principles support deletion of penalties for both delayed filing and rectified return omissions. en-us Mon, 10 Apr 1995 00:00:00 +0530 Wed, 30 Oct 2013 18:40:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158548 Penalty for delayed monthly returns under the Tamil Nadu General Sales Tax Act is not sustainable where the taxpayer provides a sufficient explanation for the delay, including disruption caused by agitations, a bandh and a transport strike. Penalty for an incorrect original return is likewise not sustainable where a revised return correcting the omission is filed before completion of assessment; the revised return must be considered, and its non-consideration removes the basis for penalty. The stated principles support deletion of penalties for both delayed filing and rectified return omissions. Case-Laws VAT and Sales Tax Mon, 10 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158548