https://www.taxtmi.com/caselaws?id=277822 Penalty under the Tamil Nadu VAT Act requires a recorded finding of wilful non-disclosure; mere non-disclosure is insufficient, and the assessee's payment of tax before the show cause notice had to be considered. The penalty issue was therefore remitted for fresh consideration. The equal time addition was also set aside because the same pre-notice payment was relevant to its re-examination. The assessment on the challenged heads was not sustained, and fresh orders were directed after considering the assessee's conduct before notice and the statutory requirement of wilful non-disclosure. en-us Thu, 01 Dec 2016 00:00:00 +0530 Wed, 26 Dec 2018 00:38:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277822 Penalty under the Tamil Nadu VAT Act requires a recorded finding of wilful non-disclosure; mere non-disclosure is insufficient, and the assessee's payment of tax before the show cause notice had to be considered. The penalty issue was therefore remitted for fresh consideration. The equal time addition was also set aside because the same pre-notice payment was relevant to its re-examination. The assessment on the challenged heads was not sustained, and fresh orders were directed after considering the assessee's conduct before notice and the statutory requirement of wilful non-disclosure. Case-Laws VAT and Sales Tax Thu, 01 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277822