https://www.taxtmi.com/caselaws?id=386387 Penalty under the Tamil Nadu Value Added Tax Act, 2006 cannot be sustained unless the authority records a specific finding that the alleged suppression was willful and deliberate. Although unaccounted sale invoices were noticed during inspection and tax was paid at that time, the impugned order confirmed penalty without an independent finding on mens rea. The High Court held that such a finding was necessary before penalty could be fastened, and the factual dispute regarding the nature of the transaction was left to the assessing authority. The penalty order was set aside and the matter remitted for fresh consideration after hearing the assessee. en-us Thu, 19 Sep 2019 00:00:00 +0530 Fri, 27 Sep 2019 06:41:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386387 Penalty under the Tamil Nadu Value Added Tax Act, 2006 cannot be sustained unless the authority records a specific finding that the alleged suppression was willful and deliberate. Although unaccounted sale invoices were noticed during inspection and tax was paid at that time, the impugned order confirmed penalty without an independent finding on mens rea. The High Court held that such a finding was necessary before penalty could be fastened, and the factual dispute regarding the nature of the transaction was left to the assessing authority. The penalty order was set aside and the matter remitted for fresh consideration after hearing the assessee. Case-Laws VAT and Sales Tax Thu, 19 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386387