https://www.taxtmi.com/caselaws?id=404006 Section 63 of the Tamil Nadu Value Added Tax Act, 2006 does not create a complete bar on the first appellate authority or the Tribunal considering relevant documents at the appellate stage, especially where the materials are already on record or are needed to test the assessment; the appellate process remains a continuation of assessment, and the Tribunal's contrary view was unsustainable. Penalty under Sections 27(3) and 27(4) was also held unsustainable because the record did not show willful suppression or a legally tenable excess claim, and input tax credit had already been reversed before finalisation of assessment. On the factual finding that the receipts were bank charges and interest on bounced cheques, the equal time addition could not stand. en-us Wed, 03 Feb 2021 00:00:00 +0530 Fri, 12 Feb 2021 12:03:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404006 Section 63 of the Tamil Nadu Value Added Tax Act, 2006 does not create a complete bar on the first appellate authority or the Tribunal considering relevant documents at the appellate stage, especially where the materials are already on record or are needed to test the assessment; the appellate process remains a continuation of assessment, and the Tribunal's contrary view was unsustainable. Penalty under Sections 27(3) and 27(4) was also held unsustainable because the record did not show willful suppression or a legally tenable excess claim, and input tax credit had already been reversed before finalisation of assessment. On the factual finding that the receipts were bank charges and interest on bounced cheques, the equal time addition could not stand. Case-Laws VAT and Sales Tax Wed, 03 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404006