https://www.taxtmi.com/caselaws?id=167825 Section 22(2) of the Tamil Nadu General Sales Tax Act does not impose an automatic penalty merely because tax was collected during a period when registration after change in constitution had not yet taken effect. The assessing authority must exercise discretion, give the assessee an opportunity of being heard, and consider the surrounding circumstances, including a bona fide belief, a prompt explanation for delay, and whether the tax collected had already been paid. On the stated facts, the one-day delay in filing the registration application after seeking clarification did not justify the enhanced penal levy, and relief was warranted. en-us Thu, 09 Feb 2012 00:00:00 +0530 Fri, 09 Jan 2015 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167825 Section 22(2) of the Tamil Nadu General Sales Tax Act does not impose an automatic penalty merely because tax was collected during a period when registration after change in constitution had not yet taken effect. The assessing authority must exercise discretion, give the assessee an opportunity of being heard, and consider the surrounding circumstances, including a bona fide belief, a prompt explanation for delay, and whether the tax collected had already been paid. On the stated facts, the one-day delay in filing the registration application after seeking clarification did not justify the enhanced penal levy, and relief was warranted. Case-Laws VAT and Sales Tax Thu, 09 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167825