https://www.taxtmi.com/caselaws?id=417398 Under the TNGST Act, a penalty under section 12(3)(a) cannot be confirmed merely because returns are absent from the assessment file when the assessee disputes filing. The factual basis for the penalty must first be verified, and the assessee must be given a reasonable opportunity of hearing before the legality of the levy is decided. Where that verification has not been made, the proper course is remand to the assessing authority for de novo examination and fresh decision on penalty. en-us Thu, 20 Jan 2022 00:00:00 +0530 Sat, 22 Jan 2022 08:47:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417398 Under the TNGST Act, a penalty under section 12(3)(a) cannot be confirmed merely because returns are absent from the assessment file when the assessee disputes filing. The factual basis for the penalty must first be verified, and the assessee must be given a reasonable opportunity of hearing before the legality of the levy is decided. Where that verification has not been made, the proper course is remand to the assessing authority for de novo examination and fresh decision on penalty. Case-Laws VAT and Sales Tax Thu, 20 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417398