https://www.taxtmi.com/caselaws?id=380449 Penalty under Section 12(3) of the Tamil Nadu General Sales Tax Act applies only where the assessing authority first proceeds under Section 12(2), by rejecting a return as absent, incomplete or incorrect and making a best judgment assessment. Where the return has not been rejected and assessment is completed without invoking that statutory step, the precondition for penalty is absent. The cited principle requiring Sections 12(2) and 12(3) to be read together therefore limits penalty jurisdiction and protects the assessee from punishment without the foundational assessment process. en-us Tue, 09 Apr 2019 00:00:00 +0530 Wed, 22 May 2019 07:20:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380449 Penalty under Section 12(3) of the Tamil Nadu General Sales Tax Act applies only where the assessing authority first proceeds under Section 12(2), by rejecting a return as absent, incomplete or incorrect and making a best judgment assessment. Where the return has not been rejected and assessment is completed without invoking that statutory step, the precondition for penalty is absent. The cited principle requiring Sections 12(2) and 12(3) to be read together therefore limits penalty jurisdiction and protects the assessee from punishment without the foundational assessment process. Case-Laws VAT and Sales Tax Tue, 09 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380449