https://www.taxtmi.com/caselaws?id=386378 Penalty under the Tamil Nadu Value Added Tax Act could not be sustained where the assessing officer confirmed it without a specific finding that the non-accounting of invoices was willful and deliberate. After inspection revealed unaccounted sale invoices and the tax was paid, the officer proceeded to penalty without recording the requisite mens rea-based finding. The absence of that finding rendered the penalty order vulnerable, so the penalty was set aside to that extent and the matter was remitted for reconsideration after hearing the assessee. en-us Tue, 19 Feb 2019 00:00:00 +0530 Fri, 27 Sep 2019 06:41:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386378 Penalty under the Tamil Nadu Value Added Tax Act could not be sustained where the assessing officer confirmed it without a specific finding that the non-accounting of invoices was willful and deliberate. After inspection revealed unaccounted sale invoices and the tax was paid, the officer proceeded to penalty without recording the requisite mens rea-based finding. The absence of that finding rendered the penalty order vulnerable, so the penalty was set aside to that extent and the matter was remitted for reconsideration after hearing the assessee. Case-Laws VAT and Sales Tax Tue, 19 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386378