https://www.taxtmi.com/caselaws?id=285522 Penalty for suppression of turnover under the Tamil Nadu Value Added Tax Act, 2006 requires a clear, specific finding of wilful non-disclosure; a bare assertion is insufficient. As tax and interest had already been paid, the dispute remained confined to penalty, and the impugned order failed for want of the necessary finding. The matter was therefore sent back for reconsideration, with a further opportunity to the assessee and a personal hearing before the Assessing Officer. en-us Fri, 13 Sep 2019 00:00:00 +0530 Thu, 16 Jan 2020 11:00:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285522 Penalty for suppression of turnover under the Tamil Nadu Value Added Tax Act, 2006 requires a clear, specific finding of wilful non-disclosure; a bare assertion is insufficient. As tax and interest had already been paid, the dispute remained confined to penalty, and the impugned order failed for want of the necessary finding. The matter was therefore sent back for reconsideration, with a further opportunity to the assessee and a personal hearing before the Assessing Officer. Case-Laws VAT and Sales Tax Fri, 13 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285522