https://www.taxtmi.com/caselaws?id=163463 Section 16B of the Tamil Nadu General Sales Tax Act, 1959 confers discretion on the Commissioner to reduce or waive penalty only where the statutory conditions are met, and any refusal must show reasons and application of mind. A cryptic order stating only that the conditions were not fulfilled was inadequate because it did not identify the specific failure or consider the surrounding circumstances, including disclosure of turnover and a pending exemption claim. The Madras High Court set aside the rejection and remitted the matter for fresh consideration and disposal by a speaking order in accordance with law. en-us Thu, 23 Sep 2004 00:00:00 +0530 Thu, 03 Apr 2014 10:32:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163463 Section 16B of the Tamil Nadu General Sales Tax Act, 1959 confers discretion on the Commissioner to reduce or waive penalty only where the statutory conditions are met, and any refusal must show reasons and application of mind. A cryptic order stating only that the conditions were not fulfilled was inadequate because it did not identify the specific failure or consider the surrounding circumstances, including disclosure of turnover and a pending exemption claim. The Madras High Court set aside the rejection and remitted the matter for fresh consideration and disposal by a speaking order in accordance with law. Case-Laws VAT and Sales Tax Thu, 23 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163463