2019 (6) TMI 808

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....im Ali, learned counsel for the writ petitioner in both these writ petitions and Mr.M.Hariharan, learned Additional Government Pleader for all the respondents in both these writ petitions are before this Court. 3. This Court is informed that facts in these two writ petitions on hand are common and the matter arises under 'Tamil Nadu Value Added Tax Act, 2006' ('TNVAT Act' for brevity) 4. Facts are common, but these two writ petitions pertain to two separate assessment orders. While W.P.No.14677 of 2019 pertains to Assessment year 2013-14, W.P.No.14680 of 2019 pertains to assessment year 2014-15. Obviously the numbers and values are also different in these two assessment orders. This Court is informed that all other factual....

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....as also been paid in full after discrepancies being pointed out by the Enforcement Wing Officers, there cannot be any levy of penalty under Section 27(3) of TNVAT Act. 9. This Court deems it appropriate to extract the entire order in Saravana Super Market's case, which reads as follows: 'Heard M/s.Hemalatha, learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate appearing for the respondent. With the consent of either side, the writ petition is taken up for disposal. 2.In these writ petitions, the petitioner has challenged the orders of assessment only with regard to the imposition of penalty and equal time addition on the ground that but for the surprise inspection, the suppression would not have co....