https://www.taxtmi.com/caselaws?id=282262 The Court set aside the impugned order imposing a penalty under Section 27(3) of the Act as it was solely based on data from an intranet website without granting the petitioner an opportunity to respond. The petitioner had paid the tax in full, leaving only the penalty outstanding. The Court directed the Assessing authority to conduct proceedings afresh, emphasizing the importance of a centralized mechanism for handling cases involving data discrepancies. The Writ Petitions were disposed of without costs, and connected Miscellaneous Petitions were closed. en-us Fri, 29 Mar 2019 00:00:00 +0530 Wed, 31 Jul 2019 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282262 The Court set aside the impugned order imposing a penalty under Section 27(3) of the Act as it was solely based on data from an intranet website without granting the petitioner an opportunity to respond. The petitioner had paid the tax in full, leaving only the penalty outstanding. The Court directed the Assessing authority to conduct proceedings afresh, emphasizing the importance of a centralized mechanism for handling cases involving data discrepancies. The Writ Petitions were disposed of without costs, and connected Miscellaneous Petitions were closed. Case-Laws VAT and Sales Tax Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282262