https://www.taxtmi.com/caselaws?id=447732 The Madras HC held that penalty under Section 27(3) of the Tamil Nadu Value Added Tax Act, 2006 can be imposed only as part of the assessment under Section 27(1)(a) and only on a definite finding of wilful non-disclosure of taxable turnover. Where the assessment orders had already been completed without levying penalty and without such a finding, penalty could not later be initiated through a separate post-assessment proceeding. The court treated the provision as analogous to Section 16(2) of the Tamil Nadu General Sales Tax Act, 1959, under which penalty is not an independent proceeding. The separate penalty orders were therefore without jurisdiction and were quashed. en-us Fri, 08 Dec 2023 00:00:00 +0530 Wed, 03 Jan 2024 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447732 The Madras HC held that penalty under Section 27(3) of the Tamil Nadu Value Added Tax Act, 2006 can be imposed only as part of the assessment under Section 27(1)(a) and only on a definite finding of wilful non-disclosure of taxable turnover. Where the assessment orders had already been completed without levying penalty and without such a finding, penalty could not later be initiated through a separate post-assessment proceeding. The court treated the provision as analogous to Section 16(2) of the Tamil Nadu General Sales Tax Act, 1959, under which penalty is not an independent proceeding. The separate penalty orders were therefore without jurisdiction and were quashed. Case-Laws VAT and Sales Tax Fri, 08 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447732