https://www.taxtmi.com/caselaws?id=752668 Penalty under Section 27(3) of the Tamil Nadu Value Added Tax Act, 2006 is sustainable only on a clear finding of wilful non-disclosure of assessable turnover. A best judgment assessment or a mere finding of suppressed turnover does not by itself establish the jurisdictional fact needed for penalty. Where the dealer's computation method had been suggested by the Enforcement Wing and the relevant facts were already within the department's knowledge, suppression cannot be presumed only because the assessment differed from the return. On those facts, the penalty was set aside, while the assessments were otherwise left undisturbed. en-us Fri, 01 Mar 2024 00:00:00 +0530 Wed, 15 May 2024 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752668 Penalty under Section 27(3) of the Tamil Nadu Value Added Tax Act, 2006 is sustainable only on a clear finding of wilful non-disclosure of assessable turnover. A best judgment assessment or a mere finding of suppressed turnover does not by itself establish the jurisdictional fact needed for penalty. Where the dealer's computation method had been suggested by the Enforcement Wing and the relevant facts were already within the department's knowledge, suppression cannot be presumed only because the assessment differed from the return. On those facts, the penalty was set aside, while the assessments were otherwise left undisturbed. Case-Laws VAT and Sales Tax Fri, 01 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752668