https://www.taxtmi.com/caselaws?id=383932 Revised assessment orders imposing penalty under Section 27(4) of the Tamil Nadu Value Added Tax Act, 2006 were interfered with because the proviso required a reasonable opportunity to show cause before penalty could be levied. Although a provisional notice had been issued after audit objections, the record did not show that the assessee was given a proper opportunity before the 100% penalty was imposed. The defect affected the legality of the penalty component, so the orders were set aside and the matter was remanded for reconsideration after personal hearing and an opportunity to file objections. en-us Thu, 25 Jul 2019 00:00:00 +0530 Sat, 03 Aug 2019 07:29:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383932 Revised assessment orders imposing penalty under Section 27(4) of the Tamil Nadu Value Added Tax Act, 2006 were interfered with because the proviso required a reasonable opportunity to show cause before penalty could be levied. Although a provisional notice had been issued after audit objections, the record did not show that the assessee was given a proper opportunity before the 100% penalty was imposed. The defect affected the legality of the penalty component, so the orders were set aside and the matter was remanded for reconsideration after personal hearing and an opportunity to file objections. Case-Laws VAT and Sales Tax Thu, 25 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383932