https://www.taxtmi.com/caselaws?id=348291 Penalty under Section 27(3) of the Tamil Nadu Value Added Tax Act, 2006 requires a recorded and reasoned finding that escaped turnover arose from wilful non-disclosure. The term "wilful" imports a mental element, so the assessing authority must show deliberate suppression, conscious disregard of the statutory duty, or intention to evade tax; a bare repetition of the statutory language is not enough. Where the materials are drawn from monthly returns and no independent evidence shows intentional avoidance, the penalty cannot be sustained. On the facts stated, the penalty component in the assessment orders was set aside and the assessee succeeded. en-us Thu, 07 Sep 2017 00:00:00 +0530 Wed, 20 Sep 2017 07:35:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348291 Penalty under Section 27(3) of the Tamil Nadu Value Added Tax Act, 2006 requires a recorded and reasoned finding that escaped turnover arose from wilful non-disclosure. The term "wilful" imports a mental element, so the assessing authority must show deliberate suppression, conscious disregard of the statutory duty, or intention to evade tax; a bare repetition of the statutory language is not enough. Where the materials are drawn from monthly returns and no independent evidence shows intentional avoidance, the penalty cannot be sustained. On the facts stated, the penalty component in the assessment orders was set aside and the assessee succeeded. Case-Laws VAT and Sales Tax Thu, 07 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348291