https://www.taxtmi.com/caselaws?id=251846 Penalty under the Tamil Nadu Value Added Tax Act could not be sustained where the revision notices proposed penalty at 50% but the final orders enhanced it to 150% without addressing the petitioner's objections. The mismatch between the notice and the ultimate penalty, together with the failure to consider the objections, rendered the orders unsustainable. The impugned orders were set aside and the matter was remitted for fresh consideration after giving the assessee an opportunity of hearing. en-us Fri, 04 Jul 2014 00:00:00 +0530 Tue, 30 Sep 2014 08:35:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251846 Penalty under the Tamil Nadu Value Added Tax Act could not be sustained where the revision notices proposed penalty at 50% but the final orders enhanced it to 150% without addressing the petitioner's objections. The mismatch between the notice and the ultimate penalty, together with the failure to consider the objections, rendered the orders unsustainable. The impugned orders were set aside and the matter was remitted for fresh consideration after giving the assessee an opportunity of hearing. Case-Laws VAT and Sales Tax Fri, 04 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251846