https://www.taxtmi.com/caselaws?id=388762 A separate penalty order under Section 27(3) of the Tamil Nadu VAT Act, 2006 was held unsustainable where no corresponding assessment order on the tax component had been passed. The Court reasoned that, after inspection, the assessing authority should issue notice and determine both tax liability and any penalty through the assessment process itself. Since the officer proceeded only on a penalty proposal and levied penalty by an independent order, the order lacked jurisdiction and was set aside in favour of the assessee. en-us Mon, 18 Nov 2019 00:00:00 +0530 Sat, 07 Mar 2020 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388762 A separate penalty order under Section 27(3) of the Tamil Nadu VAT Act, 2006 was held unsustainable where no corresponding assessment order on the tax component had been passed. The Court reasoned that, after inspection, the assessing authority should issue notice and determine both tax liability and any penalty through the assessment process itself. Since the officer proceeded only on a penalty proposal and levied penalty by an independent order, the order lacked jurisdiction and was set aside in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 18 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388762