2024 (1) TMI 131

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....r and disposed of by a common order. 2. These writ petitions have been filed challenging the proceedings of the 1st Respondent in TIN Nos.33262463506/2010-2011, 33262463506/2011-2012, 33262463506/2012-2013, 33262463506/2013-2014, 33262463506/2014-2015 dated 15.03.2023 , in and by which penalty was imposed under Section 27 (3) of the Tamil Nadu Value Added Tax Act, 2006 (for brevity 'the TNVAT Act'). 2. The learned counsel for the Petitioner submitted that the 1st Respondent through the impugned orders dated 15.03.2023 has levied penalty under Section 27 (3) of the TNVAT Act, which is contrary to the said Act, for the reason that penalty under Section 27 (3) of the TNVAT Act can be levied only in an Assessment Order passed unde....

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....d time to file counter and simply submitted that the judgments which are contra to the judgments relied on by the learned counsel for the Petitioner were also available and sought time to produce the same, but she fairly submitted that in the judgments relied on by the learned counsel for the Petitioner, it is held that independent penalty proceedings cannot be initiated, the same has to be passed along with the assessment order. She further submitted that the learned Single Judge of this Court in similar circumstances has passed an order on 03.08.2023, dismissing the Writ Petition in W.P.No.4202 of 2022 and as against which Writ Appeal has been preferred by the Petitioner therein and the same is pending. 4. Heard the submissions made by....

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.... and (2) of section 16 is specifically referred to. It was so mentioned because two separate orders were contemplated under section 16(1) and (2). On the other hand, only a consolidated order was expected to be made in section 12 and, therefore, section 12 is referred to without any reference to the sub-sections therein. We are unable to accept this argument of the learned counsel also. Section 16 has two more sub-sections [sub-sections (3) and (4)], which do not contemplate making of any orders under that provision; whereas in section 12, each one of the sub-section deals with orders and, instead of mentioning each one of the sub-sections, the totality of that section is mentioned in the appeal provision. Further, section 12 contemplates t....

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....ul non-disclosure of assessable turnover by a dealer, direct the dealer, to pay, in addition to the tax assessed under clause (a) of sub-section (1), by way of penalty a sum which shall be. (a) fifty percent on the tax due on the turnover that was willfully not disclosed if the tax due on such turnover is not more than ten percent of the tax paid as per the return. (b) one hundred per cent of the tax due on the turnover that was wilfully not disclosed if the tax due on such turnover is more than ten per cent of the tax paid as per the return. (c) one hundred and fifty per cent of the tax due on the assessible turnover that was wilfully not disclosed, if the tax due on such turnover is more than fifty per cent of t....