https://www.taxtmi.com/caselaws?id=160443 An incomplete sales tax return arises where tax and surcharge shown as payable are not remitted, bringing the assessment within section 12(2) of the Tamil Nadu General Sales Tax Act, 1959. On that basis, the shortfall between tax assessed and tax paid attracts penalty under section 12(3)(b). Separately, filing the return beyond the due date independently attracts penalty under section 12(3)(c). The document also notes that where rectificatory relief has failed, no statutory appeal was pursued, and no jurisdictional defect is shown, writ interference is not warranted, including on laches. en-us Fri, 07 Jan 2000 00:00:00 +0530 Wed, 18 Dec 2013 14:31:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160443 An incomplete sales tax return arises where tax and surcharge shown as payable are not remitted, bringing the assessment within section 12(2) of the Tamil Nadu General Sales Tax Act, 1959. On that basis, the shortfall between tax assessed and tax paid attracts penalty under section 12(3)(b). Separately, filing the return beyond the due date independently attracts penalty under section 12(3)(c). The document also notes that where rectificatory relief has failed, no statutory appeal was pursued, and no jurisdictional defect is shown, writ interference is not warranted, including on laches. Case-Laws VAT and Sales Tax Fri, 07 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160443