https://www.taxtmi.com/caselaws?id=294196 Penalty under Section 27(3)(c) of the Tamil Nadu Value Added Tax Act, 2006 cannot be sustained where the dealer has already paid the entire tax attributable to the alleged suppressed turnover before initiation of revision proceedings. The provision applies only when escape from assessment results from wilful non-disclosure and the tax remains due; once payment is made before notice or revision, the basis for penalty disappears. Treating the corresponding Tamil Nadu General Sales Tax Act provision as in pari materia, the Court applied the earlier ratio that no penalty lies in such circumstances and held the Tribunal was wrong to refuse it. The penalty was therefore deleted. en-us Tue, 27 Nov 2018 00:00:00 +0530 Fri, 26 Mar 2021 08:48:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294196 Penalty under Section 27(3)(c) of the Tamil Nadu Value Added Tax Act, 2006 cannot be sustained where the dealer has already paid the entire tax attributable to the alleged suppressed turnover before initiation of revision proceedings. The provision applies only when escape from assessment results from wilful non-disclosure and the tax remains due; once payment is made before notice or revision, the basis for penalty disappears. Treating the corresponding Tamil Nadu General Sales Tax Act provision as in pari materia, the Court applied the earlier ratio that no penalty lies in such circumstances and held the Tribunal was wrong to refuse it. The penalty was therefore deleted. Case-Laws VAT and Sales Tax Tue, 27 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294196