2019 (8) TMI 121

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....cial respondent in all these three writ petitions are before this Court. 3.With consent of learned counsel on both sides, main writ petitions are taken up, heard out and are being disposed of. 4. It is submitted without any disputation or disagreement that all these three writ petitions arise out of common facts and they arise under 'Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act, 32 of 2006)', hereinafter 'TNVAT Act' for brevity. This Court is informed that only the assessment orders are different in these three writ petitions and the three assessment years, which form subject matter of these writ petitions, are 2011-12, 2012-13 and 2015-16. Obviously, the numerical values are also different. 5.Considering wh....

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....e three writ petitions have been filed assailing the impugned Assessment Orders. To be noted in each writ petition one impugned Assessment Order has been assailed. 8. Notwithstanding very many averments in the affidavits filed in support of the writ petitions and several grounds raised in the affidavits filed in support of the writ petitions, learned counsel for writ petitioner projected one submission as pivotal and primordial submission. Learned counsel for writ petitioner, drawing the attention of this Court to the impugned Assessment Orders submitted that 100% penalty has been levied under Section 27(4) of TNVAT Act. Adverting to the proviso to Section 27(4), learned counsel submitted that no penalty under this provision shall be lev....