https://www.taxtmi.com/caselaws?id=372511 Penalty under Section 27(3) of the Tamil Nadu Value Added Tax Act, 2006 requires proof of wilful failure to disclose assessable turnover with an intention to evade tax, not mere non-disclosure. Where the turnover difference is traced to the assessee's own books and returns, and the revenue does not dispute that the discrepancy arises from those records, the element of wilful suppression is absent. Payment of tax before the revision notices further weakens the basis for penalty. On that reasoning, restoration of the penalty was unsustainable, and the deletion of penalty by the Appellate Deputy Commissioner was restored in favour of the assessee. en-us Tue, 27 Nov 2018 00:00:00 +0530 Tue, 25 Dec 2018 08:21:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372511 Penalty under Section 27(3) of the Tamil Nadu Value Added Tax Act, 2006 requires proof of wilful failure to disclose assessable turnover with an intention to evade tax, not mere non-disclosure. Where the turnover difference is traced to the assessee's own books and returns, and the revenue does not dispute that the discrepancy arises from those records, the element of wilful suppression is absent. Payment of tax before the revision notices further weakens the basis for penalty. On that reasoning, restoration of the penalty was unsustainable, and the deletion of penalty by the Appellate Deputy Commissioner was restored in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 27 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372511