https://www.taxtmi.com/caselaws?id=381731 The court set aside the assessment orders and penalties imposed under Section 27(3) of the TNVAT Act, citing the precedent set in the Saravana Super Market case. Emphasizing the requirement of willful non-disclosure for penalty imposition, the court found the penalties unwarranted due to the petitioner's compliance with tax payment. The judgment highlighted the binding nature of the Saravana Super Market case's principles, leading to a fresh consideration of assessments in line with established legal precedents. The writ petitions were allowed without costs, concluding the matter. en-us Fri, 07 Jun 2019 00:00:00 +0530 Tue, 18 Jun 2019 05:51:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381731 The court set aside the assessment orders and penalties imposed under Section 27(3) of the TNVAT Act, citing the precedent set in the Saravana Super Market case. Emphasizing the requirement of willful non-disclosure for penalty imposition, the court found the penalties unwarranted due to the petitioner's compliance with tax payment. The judgment highlighted the binding nature of the Saravana Super Market case's principles, leading to a fresh consideration of assessments in line with established legal precedents. The writ petitions were allowed without costs, concluding the matter. Case-Laws VAT and Sales Tax Fri, 07 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381731