https://www.taxtmi.com/caselaws?id=200187 Deliberate filing of an untrue return showing nil sales and purchases cannot attract the statutory facility for curing a defective return or claiming input tax credit as of right once suppression of turnover is established from the books and the assessee's own statement. The provision for annual return had no application to monthly returns, and the assessee had not revised the return within the prescribed time. Penalty for false returns and suppression was justified on the finding of deliberate concealment, though the turnover was directed to be freshly quantified after verification of books and documents. en-us Fri, 04 Nov 2016 00:00:00 +0530 Fri, 23 Mar 2018 10:07:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200187 Deliberate filing of an untrue return showing nil sales and purchases cannot attract the statutory facility for curing a defective return or claiming input tax credit as of right once suppression of turnover is established from the books and the assessee's own statement. The provision for annual return had no application to monthly returns, and the assessee had not revised the return within the prescribed time. Penalty for false returns and suppression was justified on the finding of deliberate concealment, though the turnover was directed to be freshly quantified after verification of books and documents. Case-Laws VAT and Sales Tax Fri, 04 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200187