https://www.taxtmi.com/caselaws?id=330558 Penalty under section 8 of the Tamil Nadu Tax on Luxuries in Hotels and Lodging Houses Act, 1981 requires the authority to identify the exact statutory default relied on, such as failure to file a return, failure to pay tax with the return, non-compliance with notice, or concealment/inaccurate particulars, and to record a clear finding that the default occurred without sufficient cause. A bare statement that tax was not paid in full, or a cursory rejection of the assessee's explanation, is insufficient. Because the assessment and revisional orders did not specify the precise clause or properly examine the explanation, the penalty lacked factual foundation and was held unsustainable. en-us Wed, 15 Jun 2016 00:00:00 +0530 Fri, 29 Jul 2016 12:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330558 Penalty under section 8 of the Tamil Nadu Tax on Luxuries in Hotels and Lodging Houses Act, 1981 requires the authority to identify the exact statutory default relied on, such as failure to file a return, failure to pay tax with the return, non-compliance with notice, or concealment/inaccurate particulars, and to record a clear finding that the default occurred without sufficient cause. A bare statement that tax was not paid in full, or a cursory rejection of the assessee's explanation, is insufficient. Because the assessment and revisional orders did not specify the precise clause or properly examine the explanation, the penalty lacked factual foundation and was held unsustainable. Case-Laws VAT and Sales Tax Wed, 15 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330558