2026 (5) TMI 622

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....ioner : Mr. R. Suresh Kumar Additional Government Pleader For the Respondent : Mr. R. Veera Manikandan ORDER N.ANAND VENKATESH, J. This revision has been filed by the State under Section 38 of the "Tamil Nadu Goods and Services Tax Act, 2017" (for brevity, hereinafter referred to as "TNGST Act"), against the order passed by the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench)....

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....o the additional sales tax paid at 1% on the total turnover of Rs. 32,42,30,668/- and penalty was also levied under Section 12(3)(b) of the TNGST Act, 1959. 4. Aggrieved by the order passed by the assessing authority, the respondent filed an appeal before the appellate authority in AP No.3 of 2012. The appellate authority, by an order dated 04.10.2012, modified the order passed by the assessing....

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.... the turnover that was determined by the assessing authority is the same. The only dispute pertains to the additional sales tax payable. The respondent had paid only 1% and what was payable under Section 2(1)(aa) of the TNAST Act, as per slab is 1.5%. For this difference in the payment of tax, the assessing authority had levied penalty. 8.The appellate authority while dealing with this issue ha....

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....came to a conclusion that the case in hand will neither fall under incorrect nor under incomplete returns and therefore, there is no scope for levying penalty against the respondent. This reasoning given by the appellate authority has been confirmed by the tribunal. 11. We do not find any illegality in the decision taken by the appellate authority and which was confirmed by the tribunal. This i....