2026 (8) TMI 6

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....ALA For the Petitioner: Mr. Harish P.B. For the Respondent: Mr. R. Sethuprabhakaran Standing Counsel. ORDER (DR. G. JAYACHANDRAN J.) This Tax Case is directed against the order passed by the Tamil Nadu States Tax Appellate Tribunal. The short point for consideration is whether, under the facts and circumstances of the case, the order of the Tribunal confirming the imposition of pena....

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.... contention, he drew attention to Section 27 of the TNVAT Act, emphasizing that the expression "wilfully suppressed" is a mandatory statutory pre-condition for invoking penalty provisions. 3. The learned Standing Counsel appearing for the Department submitted that mere disclosure of the turnover in Form WW does not absolve the assessee, as the assessee failed to reflect the said turnover in the....

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.... by the Appellate Authority and its erroneous findings regarding suppression of facts, confirmed the order of the Assessing Officer imposing the penalty. 5. When the matter came up for consideration along with an application for condonation of delay, we thought fit to decide the issue after giving notice to the Department. Accordingly, the delay was condoned and directed the Registry to number ....

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....tedly and conveniently omitted it from the monthly returns. The assessment went through the process of deemed assessment for the assessment year 2012-2013, which was completed in the year 2014. Thereafter, an inspection by the authorities revealed discrepancies between the Form-WW and the monthly returns. The fact that Form-WW was filed after the due date for deemed assessment and that turnover wa....