https://www.taxtmi.com/caselaws?id=161249 The Tribunal held that the respondent lacked jurisdiction to impose penalties under section 12(5)(iii) of the Tamil Nadu General Sales Tax Act for delayed filing of returns and payment of differential tax under section 16-C. The Tribunal emphasized the deliberate legislative omission of penalty provisions in section 16-C, concluding that penalties imposed were not valid. Consequently, all petitions were allowed, penalties were quashed, and the judgment was to be observed and executed without costs. en-us Wed, 05 Aug 1998 00:00:00 +0530 Fri, 10 Jan 2014 17:32:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161249 The Tribunal held that the respondent lacked jurisdiction to impose penalties under section 12(5)(iii) of the Tamil Nadu General Sales Tax Act for delayed filing of returns and payment of differential tax under section 16-C. The Tribunal emphasized the deliberate legislative omission of penalty provisions in section 16-C, concluding that penalties imposed were not valid. Consequently, all petitions were allowed, penalties were quashed, and the judgment was to be observed and executed without costs. Case-Laws VAT and Sales Tax Wed, 05 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161249