https://www.taxtmi.com/caselaws?id=200417 A 2% addition to taxable turnover for alleged failure to file the audit report under section 63-A of the Tamil Nadu Value Added Tax Act was unsustainable because the provision contemplated audit compliance and a specific penalty, not turnover enhancement. The court held that the assessing authority could not impose an addition without statutory authority, particularly when the Department did not meet the challenge to the basis of the demand and the dealer had sought time to file objections. The assessment order was set aside and the matter remitted for fresh consideration in accordance with law. en-us Wed, 18 Feb 2015 00:00:00 +0530 Wed, 28 Mar 2018 08:07:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200417 A 2% addition to taxable turnover for alleged failure to file the audit report under section 63-A of the Tamil Nadu Value Added Tax Act was unsustainable because the provision contemplated audit compliance and a specific penalty, not turnover enhancement. The court held that the assessing authority could not impose an addition without statutory authority, particularly when the Department did not meet the challenge to the basis of the demand and the dealer had sought time to file objections. The assessment order was set aside and the matter remitted for fresh consideration in accordance with law. Case-Laws VAT and Sales Tax Wed, 18 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200417