https://www.taxtmi.com/caselaws?id=393305 Penalty under Section 12(3)(a) of the Tamil Nadu General Sales Tax Act applies only where an assessee fails to file a return. As the assessee had filed the return and paid the tax due, the statutory condition for penalty was not met. The fact that registration and compliance followed departmental inspection was held irrelevant for this provision. The Madras HC therefore held that restoration of the penalty by the Tribunal was unsustainable, allowed the writ petition, and set aside the penalty order. en-us Fri, 28 Feb 2020 00:00:00 +0530 Thu, 12 Mar 2020 10:34:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393305 Penalty under Section 12(3)(a) of the Tamil Nadu General Sales Tax Act applies only where an assessee fails to file a return. As the assessee had filed the return and paid the tax due, the statutory condition for penalty was not met. The fact that registration and compliance followed departmental inspection was held irrelevant for this provision. The Madras HC therefore held that restoration of the penalty by the Tribunal was unsustainable, allowed the writ petition, and set aside the penalty order. Case-Laws VAT and Sales Tax Fri, 28 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393305