https://www.taxtmi.com/caselaws?id=301414 Penalty under Section 27(4) of the Tamil Nadu VAT Act could not be sustained where the tax determined under Section 27(2) was nil, because the penalty is statutorily contingent on an actual tax liability and is computed as 300% of such tax due. The impugned orders recorded no net tax balance for the relevant years, so the penalty machinery had no operative basis. The writ petition was nevertheless maintainable despite an alternate statutory appeal, since the challenge raised a pure question of law on the very leviability of penalty. The penalty orders were quashed. en-us Thu, 07 Nov 2019 00:00:00 +0530 Mon, 04 Apr 2022 09:12:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301414 Penalty under Section 27(4) of the Tamil Nadu VAT Act could not be sustained where the tax determined under Section 27(2) was nil, because the penalty is statutorily contingent on an actual tax liability and is computed as 300% of such tax due. The impugned orders recorded no net tax balance for the relevant years, so the penalty machinery had no operative basis. The writ petition was nevertheless maintainable despite an alternate statutory appeal, since the challenge raised a pure question of law on the very leviability of penalty. The penalty orders were quashed. Case-Laws VAT and Sales Tax Thu, 07 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301414