https://www.taxtmi.com/caselaws?id=430315 Penalty under Section 27(3) of the Tamil Nadu Value Added Tax Act, 2006 cannot be imposed automatically; it requires the assessing authority to be satisfied that the escape from assessment resulted from wilful nondisclosure of assessable turnover. A mere mismatch between books of account and monthly returns, or the making of a best judgment assessment, is insufficient by itself to justify penalty. Where the record does not show application of mind to the element of wilful suppression, and the dealer has already remitted the differential tax with interest, the levy cannot be sustained. en-us Fri, 14 Oct 2022 00:00:00 +0530 Mon, 01 Sep 2025 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430315 Penalty under Section 27(3) of the Tamil Nadu Value Added Tax Act, 2006 cannot be imposed automatically; it requires the assessing authority to be satisfied that the escape from assessment resulted from wilful nondisclosure of assessable turnover. A mere mismatch between books of account and monthly returns, or the making of a best judgment assessment, is insufficient by itself to justify penalty. Where the record does not show application of mind to the element of wilful suppression, and the dealer has already remitted the differential tax with interest, the levy cannot be sustained. Case-Laws VAT / Sales Tax Fri, 14 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430315