2016 (9) TMI 1480

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....ed counsel appearing for the petitioner; Mr. S. Kanmani Annamalai, learned Additional Government Pleader appearing for the respondent and with the consent on either side, the writ petition is taken up for disposal. 2. The petitioner is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax, 2006 [hereinafter referred to as "the Act"]. In this Writ....

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....y the respondent is traceable to Section 27[3] of the Act as the said power can be invoked only when the Assessing Officer finds that the assessee has willfully failed to disclose the assessable turnover. 3. In the instant case, the assessee accepted the mistake as soon as the show cause notice has been issued and paid the tax. In such circumstances, it cannot be stated that there is a willful no....