https://www.taxtmi.com/caselaws?id=796133 Wilful suppression of turnover can support penalty where the record establishes deliberate non-disclosure, even if the assessment order does not expressly use that phrase. Omission of turnover from monthly returns, failure to subject it to tax in deemed assessment, detection during inspection, delayed filing of Form-WW, and absence of an explanation may demonstrate intent to suppress. The notes state that penalty under Section 27(3)(b) was sustained because these circumstances established wilful suppression. en-us Mon, 27 Jul 2026 00:00:00 +0530 Sat, 01 Aug 2026 08:34:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796133 Wilful suppression of turnover can support penalty where the record establishes deliberate non-disclosure, even if the assessment order does not expressly use that phrase. Omission of turnover from monthly returns, failure to subject it to tax in deemed assessment, detection during inspection, delayed filing of Form-WW, and absence of an explanation may demonstrate intent to suppress. The notes state that penalty under Section 27(3)(b) was sustained because these circumstances established wilful suppression. Case-Laws VAT / Sales Tax Mon, 27 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796133