https://www.taxtmi.com/caselaws?id=376276 Penalty under Section 27(4) of the Tamil Nadu Value Added Tax Act, 2006 applies only where the assessment order under Section 27(2) records a finding of wrongful availment of input tax credit or use of false bills, vouchers, declarations or other supporting documents. Where input tax credit is rejected merely as time barred under Section 19(11), the statutory precondition for Section 27(4) is not met. On that basis, the penalty could not be sustained, and the appellate deletion of penalty was restored. en-us Thu, 31 Jan 2019 00:00:00 +0530 Fri, 17 May 2019 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376276 Penalty under Section 27(4) of the Tamil Nadu Value Added Tax Act, 2006 applies only where the assessment order under Section 27(2) records a finding of wrongful availment of input tax credit or use of false bills, vouchers, declarations or other supporting documents. Where input tax credit is rejected merely as time barred under Section 19(11), the statutory precondition for Section 27(4) is not met. On that basis, the penalty could not be sustained, and the appellate deletion of penalty was restored. Case-Laws VAT and Sales Tax Thu, 31 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376276