https://www.taxtmi.com/caselaws?id=277820 Penalty under Section 27(3)(c) of the Tamil Nadu Value Added Tax Act, 2006 requires a finding of willful failure to disclose assessable turnover. The assessee admitted the mistake after notice and paid the tax before assessment was completed, and the order did not record any specific satisfaction or factual basis for willful non-disclosure. On those facts, the levy of penalty was held unsustainable and the impugned order was liable to be quashed. en-us Thu, 08 Sep 2016 00:00:00 +0530 Wed, 26 Dec 2018 00:38:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277820 Penalty under Section 27(3)(c) of the Tamil Nadu Value Added Tax Act, 2006 requires a finding of willful failure to disclose assessable turnover. The assessee admitted the mistake after notice and paid the tax before assessment was completed, and the order did not record any specific satisfaction or factual basis for willful non-disclosure. On those facts, the levy of penalty was held unsustainable and the impugned order was liable to be quashed. Case-Laws VAT and Sales Tax Thu, 08 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277820