2024 (8) TMI 5

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....r the Petitioner : Mr. Rajkumar P. For the Respondent : Mr. C. Harsha Raj, AGP (T) ORDER An order dated 18.03.2024 is assailed in so far as it pertains to the tax and penalty imposed in respect of the belated filing of returns and the consequential reversal of Input Tax Credit (ITC). An assessment order for assessment year 2016-2017 was issued on 03.09.2019. The petitioner did not challen....

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....itioner had requested for a copy of the returns, including by letter dated 08.08.2019. Without providing a copy of the petitioner's returns, he submits that the tax proposal was confirmed by refusing to rectify. He also submits that penalty was imposed at 300%. Learned counsel submits that penalty cannot be imposed by invoking sub-section (4) of Section 27 of the Tamil Nadu Value Added Tax Act....

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....dated 21.12.2023 in W.P.No.35621 of 2023 solely on the ground that such order was non speaking. He also points out that the order records that the petitioner had traced the old documents and that there was no direction in the said order to provide the returns to the petitioner. In these circumstances, he submits that no case is made out to interfere with the rectification order. 4. On examining....

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...., it follows that the respondent noticed that the returns for the month of March 2017 were filed belatedly on 02.08.2017. The order also records that the copy of the return was available on the web portal. The petitioner does not assert that the return was not filed on 02.08.2017 and that it was filed earlier. The turnover and other particulars were taken from the petitioner's returns while re....